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Chester Inc. a 100 percentage of Festus Corp.'s outstanding common stock by exchanging 37, 500 shares of Chester's dollar 2 par value common voting stock. On January 1, 2011, Chester's voting common stock had a fair value of dollar 40 per share. Festus' voting common shares were selling for dollar 6.50 per share. Festus' balances on the acquisition date, just prior to acquisition are listed below