$01)*$ SepTember & $2021.$ le Robers Company exchange ire is Bello:Phifer Corperation. The facts of theOriginal cosNiccumelsted deprecFar value$ $120,00055\mathrm{.}00075\mathrm{.}000$Te equilize the exchange, Piter mid Raher $55000$ a cashPHIS Amat$ $120,00063\mathrm{.}00070\mathrm{.}000$Rasoni the exthange for both Rober ind Phile. The exchange has commercial subscance for bott companies