$22.$Adams, Inc., acquires Clay Corporation on January $1,2017,$ in exchange for $$510,000$ cash. Immediately after the acquisition, the two companies have the following account balances. Clay's equipment $($with a five$-$year remaining life$)$ is actually worth $$440,000.$ Credit balances are indicated by parentheses.

$\backslash$table$[[,$Adams,Clay,$F*V$