2 Quoton Corporation acquired 75 percent of Tempro Company's common stock on December 31, 20X5, at underlying book value. The book values and fair values of Tempro's assets and liabilities were equal, and the fair value of the noncontrolling interest was equal to 25 percent of the total book value of Tempro Tempro provided the following trial balance data at December 31, 20X5 Debit Credit Cash Accounts Receivable Inventory Buildings and Equipment (net) Cost of Goods Sold Depreciation Expense Other Operating Expenses Dividends Declared Accounts Payable Notes Payable Common Stock Retained Earnings Sales $ 27,200 65,200 89,200 200,000 104,800 23,650 30,620 14,900 $ 32,120 129,000 89,400 127,500 177,550 Total $555,570 $555,570