Camille, Inc., bought all outstanding shares of Jordan Corporation on January 1, 2019, for $736,000 in cash. This portion of the consideration transferred results in a fair-value allocation of $58,800 to equipment and goodwill of $105,900. At the acquisition date, Camille also agrees to pay Jordans previous owners an additional $133,000 on January 1, 2021, if Jordan earns a 10 percent return on the fair value of its assets in 2019 and 2020. Jordans profits exceed this threshold in both