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Allison Corporation acquired all of the outstanding voting stock of Mathias, Incorporated, on January 1 , 2 0 2 3 , in exchange for $

Allison Corporation acquired all of the outstanding voting stock of Mathias, Incorporated, on January 1,2023, in exchange for $5,916,000 in cash. Allison intends to maintain Mathias as a wholly owned subsidiary. Both companies have December 31 fiscal yearends. At the acquisition date, Mathias's stockholders' equity was $2,010,000 including retained earnings of $1,510,000.
At the acquisition date, Allison prepared the following fair-value allocation schedule for its newly acquired subsidiary:
\table[[Consideration transferred,,$5,916,000
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