: 1 29 57 (). : 450000 .CO 600,000 0 0 19 Pen corporation acquired 13500 shares of Syn company common stock for 30$ per share on January 1.2015, when Syn,s stockholders equity consisted of $300,000 capital (common stock 15000 shares for 20 $ per share) and $ 30,000 retained rearnings. The ownership percentage equal 90 98 a . 5 80 . 20% d