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APD-9B (Acquisition of a 100%-owned subsidiary) On February 15, 2024, Left Company purchased 100% ownership of Right Company for $3,548,000. Immediately before the purchases, the

APD-9B (Acquisition of a 100%-owned subsidiary) On February 15, 2024, Left Company purchased 100% ownership of Right Company for $3,548,000. Immediately before the purchases, the companies reported the following amounts: Total Assets Total Liabilities Total Shareholders Equity Left Company $9,665,000 $3,192,000 $6,473,000 Right Company 3,910,000 1,777,000 2,133,000 The acquisition differential was related to the following differences between the fair values and

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