Incorporated. Each of NewTune's shares has a $$4$ par value and a $$50$ fair value. The fair value of the stock exchanged in the acquisition was considered equal to On$-$the$-$Go's fair value. NewTune also paid $$33,400$ in stock registration and issuance costs in connection with the merger.

Several of On$-$the$-$Go's accounts' fair values differ from their book values on this date $($credit balances in parentheses$)$:

$\backslash$table$[[$Receivables Items,Book values,Fair Values$],[$Trademarks$,$$$57,750,$$$54,700$

PLEASE : Answer this in an excel chart and please show work of how it was done!!

Thank you!