10.00 points Teresa Corporation acquired all the voting shares of Sally Enterprises on January 1, 20X4. Balance sheet amounts for the companies on the date of acquisition were as follows: Sally Cash & Receivables Inventory Land Buildings & Equipment Investment in Sally Enterprises Corporation Enterprises S 46,000 S 26,000 46,000 97,000 401,000239,000 106,000 87,000 295,000 Total Debits $935,000 408,000 Accumulated Depreciation Accounts Payable Notes Payable Common Stock Retained Earnings $ 159,000$ 61,000 14,000 80,000123,000 80,000 130,000 44,000 294,000 Total Credits $ 935,000$ 408,000 Sally Enterprises' buildings and equipment were estimated to have a market value of $188,000 on January 1, 20x4. All other items appeared to have market values approximating current book values. (Assume the company prepares the optional Accumulated Depreciation Elmination Entry.) Required