On $\frac{1}{1}\frac{?}{2019},$ ABC Corporation acquired $100\%$ of X Company by paying $$300,000$ cash. $x$ was not dissolved. Following the Statement of Financial Position $($B$/$S$)$ of X Company at the date of acquisition, in addition to the fair values of its assets and liabilities:

$\backslash$table$[[\backslash$table$[[$X Company Statement of Financial Position as of$],[\frac{1}{1}\frac{?}{2019}$