On January $1,2018,$ Marshall Company acquired $100$ percent of the outstanding common stock of Tucker Company. To acquire these shares, Marshall issued $$200,000$ in long$-$term liabilities and $20,000$ shares of common stock having a par value of $$1$ per share but a fair value of $$10$ per share. Marshall paid $$30,000$ to accountants, lawyers, and brokers for assistance in the acquisition and another $$12,000$ in connection with stock issuance costs.

Prior to these transactions, the balance sheets for the two companies were as follows:

$\backslash$table$[[,\backslash$table$[[$Marshall Company$],[$Book Value$]],\backslash$table$[[$Tucker Company$],[$Book Value$]]],[$Cash $...................................,$$$60,000,$$$20,000$