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.