=+LG 4 E18–5 All-Stores Inc. is a holding company that has voting control over both General Stores and Star Stores. All-Stores owns General Stores and Star Stores common stock valued at $15,000 and $12,000, respectively. General’s balance sheet lists

$130,000 of total assets, and Star has total assets of $110,000. All-Stores has total common stock equity of $20,000.