On January $1,2023,$ Bramble Company issued $1,560$ of its $\backslash (\backslash$$ $20\backslash )$ par value common shares with a fair value of $\backslash (\backslash$$ $60\backslash )$ per share in exchange for the $2,000$ outstanding common shares of Vaughn Company in a purchase transaction. Registration costs amounted to $\backslash (\backslash$$ $1,900\backslash ),$ paid in cash. Just prior to the acquisition, the balance sheets of the two companies were as follows:

Any difference between the book value of equity and the value implied by the purchase price relates to goodwill.

Liabilities and Stockholders' Equity

Accounts Payable

Note Payable Common Stock

Other Contributed Capltal

Retalned Earnings