Following are separate financial statements of Michael Company and Aaron Company as of December $31,2024($credit balances indicated by parentheses$).$ Michael acquired all of Aaron's outstanding voting stock on January $1,2020,$ by issuing $20,000$ shares of its own $$1$ par common stock. On the acquisition date, Michael Company's stock actively traded at $$32\mathrm{.}50$ per share.

$\backslash$table$[[$Accounts$,\backslash$table$[[$Michael Company$],[\frac{12}{31}\frac{?}{24}$