Following are the consolidated balance sheet accounts of Primer Inc. and its subsidiary, Sore Corporation, as of December 31, 20X6 and 20X5 Assets Cash Marketable Equity Securities, at cost Allowance to Reduce Marketable Equity Securities to Market Accounts Receivable, net Inventories Land Plant and Equipment Accumulated Depreciation Goodwill, net Total Assets Liabilities and Stockholders' Equity Current Portion of Long Term Note Accounts Payable and Accrued Liabilities Note Payable, Long-Term Deferred Tax Liability, net Minority Interest in Het Assets of Subsidiary Common Stock, par $101 Additional Paid-In Capital Retained Earnings Treasury Stock, at cost. Total Liabilities and Stockholders' Equity Additional Information 20X6 20X5 Net Increase (Decrease) $325,000 200,000 $207,000 $ 118,000 200,000 0 (15,000) (26,000) 11,000 433,000 455,000 614,000 544,000 (22,000) 70,000 395,000 180,000 215,000 761,000 696,000 65,000 (181,000) (127,000) 69,000 $2,198,000 (54,000) (3,000) $ 400,000 66,000 $2,598,000 $ 150,000 593,000 $ 150,000 472,000 $ 0 121,000 298,000 448,000 (150,000) 42,000 30,000 12,000 160,000 142,000 18,000 579,000 479,000 100,000 295,000 172,000 123,000 481,000 342,000 139,000 D (37,000) 37,000 $3,500,000 $2,198,000 $400,000 1. On January 20, 20X6, Primer issued 10,000 shares of its common stock for land having a fair value of $215,000 2. On February 5, 20X6, Primer reissued all of its treasury stock for $44,000