Complete the table.

Balance sheet (four years after acquisition, fair value/book value differentials) Pil Corporation paid $170,000 for an 80 percent interest in Stu Corporation on December 31, 2011, when Sto's stockholders' equity consisted of $100.000 capital stock and $50,000 retained earnings A summary of the changes in Pil's Investment in Stucco from December 31, 2011, to December 31, 2015, follows: Investment cost December 31, 2011 $170,000 B0% of Sou's net income 2012 though 2015 112.000 262.000 Decreases 80% of Stu's dividends 2012 through 2015 $56,000 80% of Amortization of excess fair value over book value: Assigned to lovestories, 58,750 (sold in 2012) 7.000 Assigned to plant assets, $22.500 (depreciated over a nine-year period) 2012 through 2015 8.000 Assigned to patents, $31,250 (amortised over a five-year period) 2012 through 2015 20.000 91.000 Investment balance December 31, 2015 $191,000 Financial statements for Piland Stu 21 and for the year ended December 31, 2015, are sum marized as follows (in thousands): Pil $200 $300 25 (180) (0 95 255 (50) $300 (140) (20) 40 100 (20) $120 $ 41 $ 35 SS Combined Income and Rated Earnings Stands for the Year Ended December 31 Sales Income from Stu Cost of sales Other expenses Net income Add: Retained earnings January ! Deduct: Dividends Retained earnings December 31 Ralance Sheet of December 31 Cash Trade receivables Dividends receivable Advance to Stu Inventories Plant assets- Investment in Stu Total assets Accounts payable Dividends payable Advance from Pil Capital sock Retained earnings Total equities 175 25 125 300 191 5750 $50 $300 400 300 $750 $ 45 10 25 100 120 $300 ADDITIONAL INFORMATION 1. The accounts payable of Sou at December 31, 2015, include $5,000 owed to PL 2. Pil advanced $25,000 to Sto during 2013. This advance is still outstanding Adjustments and Eliminations Consolidated Statemente P S Tacone Statement Sales Incone from S Cost of sales Operating expense Consolidated NI Noncontrolling share Controlling share of NI Retained warning Retained earning P Retained earnings Controlling share of NI Dividends Retained earnings Dec 31 Balance Sheet Cash Accounts receivable Inventories Advance to s Other current assets Land Plant assets--net Investment in Dividends receivable Goodwill EXCRSE Accounts payable Dividends payable other abilities Capital stock Retained camninga Noncontrolling interest January 1 Noncontrolling interest Deconber 31