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9. On January 1, 20X1, Par Inc acquires 83.85% of Sub Corp for $195,009 in cash. Immediately before the acquisition, the book value of Sub's

9. On January 1, 20X1, Par Inc acquires 83.85% of Sub Corp for $195,009 in cash. Immediately before the acquisition, the book value of Sub's identifiable net assets was $132,166 with a fair value of $...

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