On January $1,2023,$ Pride Inc. acquired $80\%$ of the outstanding voting common stock of Strong Corp. for $$364,000.$ At the acquisition date the stockholders$$ equity of Strong was $$350,000.$ Of this payment, $$28,000$ was allocated to equipment $($with a five$-$year life$)$ that had been undervalued on Strong's books by $$35,000.$ Any remaining excess was attributable to goodwill, which has not been impaired. $$ The noncontrolling interest at the acquisition date was valued at $$90,000.$ As of December $31,2023,$ before preparing the consolidated worksheet, the two companies$$ financial statements appeared as follows: $$