A parent company acquired 100 percent of the stock of a subsidiary company on January 1, 2019, for $1,000,000. On this date, the balances of the subsidiary's stockholders' equity accounts were Common Stock, $62,500, Additional Paid-in Capital, $68,750, and Retained Earnings, $243,750. On the acquisition date, the excess was assigned to the following AAP assets: Original Amount Original Useful Life Property, plant