n January $1,2018,$ Marshall Company acquired $100$ percent of the outstanding common stock of Tucker Company. To acquire these shares, Marshall issued $$200,000$ in long$-$term liabilities and $20,000$ shares of common stock having a par value of $$1$ per share but a fair value of $$20$ per share. Marshall paid $$30,000$ to accountants, lawyers, and brokers for assistance in the acquisition and another $$12,000$ in connection with stock issuance costs.