ClassCo buys 25% of StudentCo for :	$2,70,000	on 12/31/2xx1
			StudentCo. BS Brief:
			Assets	$21,70,000
			Liabilities	$18,00,000
			Equity	$3,70,000
			During ClassCo review of StudentCo, it was determined
			certain assets were either on StudentCo BS below fair value
			or that the assets were not on BS at all, to wit:
			StudentCo BS value	Fair Value	Life
		PPE	$5,00,000	$5,65,000	5
		Patents	$-	$2,35,000	10
		Trademarks	$-	$75,000	indefinite
				During year after acquisition StudentCo had:
			paid dividends to all shareholders the total of:	$40,000
			Recorded net Income of:	$1,04,000
TO do:
A	Schedule of values attributable to ClassCo investment				on 12/31/2xx1
	including in excess of book value [BV] totalling to amount paid for investment
B	Based upon fact set above		Complete schedule below AND
	Prepare Journal Entries in year after acquisition including at that YE of
	StudentCo activities & any Deprec. Or amortization				for YE 2xx2
C	What is ClassCo YE investment balance for StudentCo				for YE 2xx2