As of December 31, 2013, the trial balances of these two companies are as follo Father Company Sun Compa Debits Current assets 605,000 28 Investment in Sun Company 425,000 Land (net) 200,000 30 Buildings (net) 640,000 29 Equipment (net) 380,000 16 Expenses 550,000 19 Dividends 90.000 2 Total debits 2,890,000 1,24 Credits Liabilities 910,000 30 Common stock 480,000 10 Retained earnings, 1/1/13 704,000 48 Revenues 780,000 36 Dividend income 16.000 Total credits 2,890,000 1,24 Included in these figures is a $20,000 debt that Sun owes to the parent company. goodwill impairments have occurred since the Sun Company acquisition