Company A acquires $90\%$ of the common stock of Company B on December $31,2020,$ by paying $$365,000$ cash to the shareholders of Company B$.$ The two firm's pre$-$acquisition balance sheets as of December $31,2020$ and pre$-$acquisition pro forma income statements for the year ending December $31,2021$ are presented below: $(7$ points$)$

$\backslash$table$[[\backslash$table$[[$Pre$-$Acquisition Balance Sheet$],[$December $31,2020]],$Company $($A$),$Company $($B$)],[\backslash$table$[[$Current Assets$],[$Other Assets$],[$Total Assets$]],\backslash$table$[[$$$875,000$