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On April 3 0 of the current year, Cardamom Corporation acquired all of the outstanding common stock of Killarney Corporation for $ 1 8 ,

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On April 30 of the current year, Cardamom Corporation acquired all of the outstanding common stock of Killarney Corporation for $18,000,000 in cash. The book values and fair values of Killarney's assets and liabilities were as follows:
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