Exercise SA$1-3$ Equity income with intercompany profits. Spancrete Corporation acquires a $30\%$ interest in the outstanding stock of Werl Corporation on January $1,2015.$ At that time, the following determination and distribution of excess schedule is prepared:

Price paid

Less interest acquired:

$\backslash$table$[[\backslash$table$[[$ess interest acquired:$],[$Common stock.$],[$Retained earnings$]],\backslash$table$[[\backslash$table$[[$$$150,000$