On December $31,$ Year $3,$ Mueller Corp. acquired $80\%$ of the outstanding shares of Wilson Inc. for a total cost of $$240,000.$ The

carrying amount of Wilson's assets, liabilities, and equity was equal to fair value except for the following:

As at December $31,$ Year $3,$ the equipment and patent had an estimated useful life of six and eight years, respectively. The long$-$term

debt is due on January $1,$ Year $9.$ There was a goodwill impairment loss of $$3,000$ in Year $5.$ There were no other impairment losses.

Mueller uses the cost method to account for its investment in Wilson. The book values of selected accounts for the year ended

December $31,$ Year $7$ were as follows:

Required:

$($a$)$ Prepare a schedule of changes to the acquisition differential for the four year period ending December $31,$ Year $7.($Leave no cells

blank $-$ be certain to enter $"0"$ wherever required. Omit $ sign in your response. Negative$/$Deductible amounts should be indicated

by a minus sign.$)$

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