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Mittelstaedt Inc., compra el 60 por ciento de las acciones en circulacin de Sherry, Inc. Sherry posee un terreno que cost $277,000 pero tena un

Mittelstaedt Inc., compra el 60 por ciento de las acciones en circulacin de Sherry, Inc. Sherry posee un terreno que cost $277,000 pero tena un valor justo de $597,000 en la fecha de adquisicin. Qu valor debe atribuirse a este terreno en un balance consolidado a la fecha de toma de posesin?

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