On December $31,2017,$ Pen Corporation purchased $80$ percent of the stock of Suth Company at book value. The data reported on their separate balance sheets immediately after the acquisition follow. At December $31,2017,$ Pen Corporation owes Sut $$10,000$ on accounts payable. $($All amounts are in thousands.$)$

$\backslash$table$[[$Assets$],[],[$Cash$,$$$64,$$$36$