Question: Listen On December 3 1 , 2 0 2 3 , Powder Corporation acquired 1 0 0 % of the common shares of Talc Corporation.

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On December 31,2023, Powder Corporation acquired 100% of the common shares of Talc Corporation. There were no fair value differences or goodwill resulting from this transaction. The following information is extracts from the December 31,2026 for Powder and Talc:
Net income
Dividends
Property, plant, and equipment (net)
Inventory
Additional information:
\table[[Powder,Talc],[1,950,000,$1,100,000
 Listen On December 31,2023, Powder Corporation acquired 100% of the common

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