On January $1,2023,$ Pulask, Incorporated, acoured a $60$ percere interest in the common stock of Sheridan, incorporated, for $$384600.$ Shendems book value on that date cordused of common sfock of $$100,000$ and refoined earning of $$227,300.$ Als$0,$ the remaining lifel thet vere undefvalued whin the companys accourting records by $$77800$ and also had unpatented technology gS year estimated remaing lifel undervalued by $$51700.$ Any remannig escels acquspon date far value was asagsed bo an indefinteived tade name. Since acqukison. Pulask has appoed the equary method so is imeviment in Shendan account. At year$-$end there are no retp$-$menty papables or tecervables

Tris$-$entry livenbry wies berween the fwo companes have been made an folows:

$\backslash$table$[[$vebr$,,$to Rolawi,,foling lalance $($at$],[2$way,,,,tratifet jricel$],[$etial$,,,1\mathrm{.}118,435,351,$ H$],[,,13,7$e$),$M$4,,7\%,7$ er$]]$

$\backslash$table$[[$L$4$e$*,$Palanai,,$4$tariduc,$],[1818$t$,$Stiperarior,$1$esernoratai$],[$Cety at gems selt,,$3(165,4$ea$)],[$Operativer expeises,$475,489178,488,221,$ i$4$y$],[$Tally in eroingt la warides,,$10,$ in$],[$St iniene,$(3$i ri$4),8],[$Aetained tirtieri,,$1\mathrm{.}864,248$