On $\frac{1}{1}\frac{?}{2020},$ Pan Company acquired $100\%$ of San by paying $$200,000$ cash and issuing $70,000$ of its own common stock $($$$2$ par value, and $$6$ market price$).$ San was dissolved at that date. Pan paid $$30,000$ as direct acquisition costs $($accountants$,$ registration, legal,...ect$),$ and also paid $$20,000$ for the costs of issuing new shares.

Following Balance sheets for the $2$ companies at the date of acquisition:

$\backslash$table$[[\backslash$table$[[$San Company$],[$Statement of Financial Position $\frac{1}{1}\frac{?}{2020}$