ancor Corporation paid cash of $$165,000$ to acquire Sink Company's net assets on February $1,203.$ The balance sheet data for the vo companies and fair value information for Sink immediately before the business combination were:

$\backslash$table$[[$Assets Balance Sheet Item,$\backslash$table$[[$Pancor$],[$Corporation$],[$Book Value$]],$Sink Company$],[$Book Value,Fair Value$],[,,],[\backslash$table$[[$Cash$],[$Accounts Receivable$]],\backslash$table$[[$$$259,000$