On January $1,2024,$ Acme and Beta acted together as co$-$acquirers of $80$ percent of Cade Company's outstanding common stock. The total price of these shares was $$292,000,$ indicating neither goodwill nor other specific fair$-$value allocations. Each company put up one$-$half of the consideration transferred.

$\backslash$table$[[$Items and other,Acme Corporation,Beta Company,Cade Company$],[$Sales and other revenues,$ $(1,102,253),$$ $(846,340),$$ $(346,500)$Acme Corporation has been operating profitably since its creation in $1998.$ At the beginning of $2022,$ Acme acquired a $70$ percent ownership in Beta Company. At the acquisition date, Acme prepared the following fair$-$value allocation schedule:

$\backslash$table$[[$Consideration transferred for $70\%$ interest in Beta Fair value of the $30\%$ noncontrolling interest,,$$801,500$

$343,500$