As of December 31, 2021, the trial balances of these two companies are as follows: Current assets... Investment in Sun Company. Land.... Buildings (net)... Equipment (net). Expenses... Dividends declared.. Total debits... Liabilities.. Common stock.. Retained earnings, 1/1/21. Revenues.... Dividend income.. Debits Credits Father Company Sun Company $ 605,000 425,000 $ 280,000 -0- 200,000 300,000 640,000 290,000 380,000 160,000 550,000 190,000 90,000 $2,890,000 20,000 $1,240,000 $910,000 $ 300,000 480,000 100,000 704,000 480,000 780,000 360,000 16,000 -0- $2,890,000 $1,240,000 Total credits... Included in these figures is a $20,000 payable that Sun owes to the parent company. No goodwill impairments have occurred since the Sun Company acquisition.