$$900000$

$5959+900$

Cietites

thitilitig

Falitiment

$\backslash$table$[[\frac{\text{t}\text{h}\text{o}\text{i}\text{k}\text{V}\text{a}\text{l}\text{i}\text{t}\text{e}}{\text{A}\text{d}\text{a}\text{n}\text{t}\text{r}\text{i}\text{t}\text{i}\text{n}},\frac{\text{f}\text{a}\text{i}\text{t}\text{W}\text{h}\text{a}\text{t}\text{k}\text{e}\text{d}\text{V}\text{a}\text{l}\text{i}\text{c}\text{e}}{\text{t}\text{y}\text{r}\text{i}\text{n}\text{i}\text{n}\text{e}}$

Wity accounts $on\frac{12}{31}\frac{?}{22}$ were $as$ follows:

Common Stock $$800,000$

PICEP $1,500,000$

Retained Earnings $3,000,000$

$$$5,300,000$

At the date of acquisition, it was determined that certain $S$ assets were worth more than their book values, as follows:

$\backslash$table$[[,$Book Value$],[$Inventory$,$$$160,000$