III- Dotterel Corporation paid $200,000 cash for 40% of the voting common stock of Swamp Land Inc. on January 1, 2020. Book value and fair value information for Swamp on this date is as follows: Assets Cash Accounts receivable Inventories Equipment Book Values $60,000 120,000 80,000 340,000 $ 600,000 Fair Values $60,000 120,000 100,000 400,000 $ 680,000 Liabilities & Equities Accounts payable Note payable Capital stock Retained earnings $200,000 100,000 $200,000 120,000 200,000 80,000 $600,000 $300,000 Required: Prepare an allocation schedule for Dotterel's investment in Swamp Land