ONLY NEED PART $3$

On Janavy $1,2019,$ Roxy Corp. issued shares of its common stock to acquire all of the outstanding common stock of Westwood inc. Westmood's book value was only $$140,000$ at the time, but floxy issuad $12,000$ shares having a par value of $$1$ per share and a fair value of $$20$ per share for was willing to convey these shares because it felt that buildings flen$-$year I'fe$)$ were undervalued on Westwoods records by $$50,000$ while equipment $($five$-$year Me$)$ was undervalued by $$25,000.$ Any consideration transferred over fair value of identifed net assets acquired is assigned to goodmit.

Following are the individual financial reconds for these two comparies for the year ended December $31,2022$

$\backslash$table$[[,$Rover Coep.,Westwood Inc.$],[$Revenues$,$$$372,000,$$$108,000],[$Experses$,064,000),02,0001],[$Guity in subudary earring,$25,000,0],[$Fuel income,$$133,000,$$$33,000],[$Betained earringl, Masuary $1,2002,$$$745,000,$$ $102,000],[$Net income $($above$),131\mathrm{.}000,36,000],[$Divdends paid,$(84\mathrm{.}000),$Q$4,000)],[$Relained earningl, December $31,2022,$$$14,000,$$$114,000],[$Current assets,$$150,000,$$$22,000],[$Investenert in Westwood inc.,$242,000,0],[$Buidings $($net$),$$$25,000,85,000],[$Iquipment $($rev$),349\mathrm{.}250,129\mathrm{.}000],[$lotal ansets,$$1,306,250,$$$236,000],[$Liabilties$,$$$82,250,$$ $50,000],[$Common stock.,$360,000,72\mathrm{.}000],[$Additional paid in capital,$50\mathrm{.}000,0],[$Retained earnings, December $31,20122($above$),814\mathrm{.}000,114000],[$Total Labilities and stockholders' equity,$$1\mathrm{.}206250,$$$236,000]]$

Required:

Prove investment bal in Wertwood $$2,42,000$

more liably flan not that the fair value of the reporting unt is less than the carryog value of the reporting unit. You ellimale that fle flair value of the Sub reporting unt is $$2000,000$ and

$?$