i know the answer is 471600-393000 but my question is where did the 471600 come to be in the question Oriole Cosmetics acquired15% of the262,000shares of common stock of Nevins Fashion at a total cost of $10per share on March 18, 2020. On June 30, Nevins declared and paid a $42,000dividend. On December 31, Nevins reported net income of $128,000for the year. At December 31, the market price of Nevins Fashion was $12per share..

for december i am trying to understand how did 471600 come to be the number i have to subtract to get the fair value adjustment-stock????? on the website there is an example but i am still trying to figure out where did the number appear from??