Please answer asap. Par inc. $($Pay$)$ purchased $70$k of the outstanding voting shares of Sablinc. Subl for $$700000$ on January $1,2022.$ On that

The ecuprent had a remaining usetul lile of $5$ ywars trom the dise of acoulstion Subls bonds mature on December It$,202$a$.$ The inventory was soid in the year folowing the acquition loth comparies use straight line amortizafion for the ecuipment, and no salvage value is assumed for assets. The etlective irtienere nite method is usted to amortize the bond divcount. Par and $500$ declared and paid $$10,000$ and $$5,000$ in dvidends, nepectively during the yeac. Par uses the far value enterprise FVE method to value the nos$-$corterling! therest in Sub on the acpulaition date.

The baiance sheets of both companies, as well an Sub's fair valuts immedimely following the acoulsition ane shown below.

$\backslash$table$[[,$Par linc.,Subinc.,Subinc.$],[,[$carying value$],[$Cutring unive$],$Farvatur$],[$Cocourts recerintin,$3500000,3545000,1353000],[$Accounts necervabia,$\%40600,85000,{85000}_{?}$