Jackson Company acquires $100\%$ of the stock of Clark Corporation on January $1,2023,$ for $$4,100$ cash. As of that date Clark has the following trial balance:

$\backslash$table$[[,$Debit,Credit$],[$Cash$,$$$500,],[$Accounts receivable,$600,],[$Inventory$,900,],[$Buildings $($net$)(5-$year life$),1,600,],[$Equipment $($net$)(2-$year life$),1,000,],[$Land$,900,],[$Accounts payable,,$$400$