Mill Corporation acquired 100 percent ownership of Roller Company on January 1, 20X8, for $119,500. At that date, the fair value of Roller's buildings and equipment was $19,000 more than the book value. Accumulated depreciation on this date was $16,000. Buildings and equipment are depreciated on a 5-year basis. Although goodwill is not amortized, Mills management concluded at December 31, 20X8, that goodwill involved in its acquisition of Roller shares had been impaired and the correct carrying value was $2,800. No additional impairment occurred in 20X9.

Trial balance data for Mill and Roller on December 31, 20X9, are as follows:

	Mill Corporation				Roller Company
Item		Debit		Credit		Debit		Credit
Cash	$	62,500			$	37,000
Accounts Receivable		90,000				23,000
Inventory		102,000				33,000
Land		60,000				34,000
Buildings & Equipment		359,000				150,000
Investment in Roller Co. Stock		134,000
Cost of Goods Sold		138,000				107,000
Wage Expense		34,000				19,000
Depreciation Expense		24,000				9,000
Interest Expense		11,000				2,000
Other Expenses		22,000				15,000
Dividends Declared		33,000				34,200
Accumulated Depreciation			$	161,000			$	34,000
Accounts Payable				45,000				8,000
Wages Payable				7,000				5,000
Notes Payable				150,000				110,200
Common Stock				184,000				57,000
Retained Earnings				178,300				45,000
Sales				296,000				204,000
Income from Subsidiary				48,200
	$	1,069,500	$	1,069,500	$	463,200	$	463,200
Answer to: Dr. Buildings and Equipment 19,000 Dr. Goodwill 2,800 Cr. Accumulated Depreciation ?? Cr. Investment in Roller Company??