On January $1,2020$ Allison I see paid $89,000$ for $40\%$ interest in Hollister corporation common stock this event he had assets with a book value of $254,000$ and liabilities of $92,500$ a patient held by Hollister having a $8600$ book value was actually worth $43,100$ this patient had six remaining line any further access cost associated with the acquisition with the attributed to Goodwill during $2020$ Hollister earn income of $41,500$ and declared and paid dividends of $14,02021$ it had income of $70,700$ and dividends of $19,000$ during $2021$ the fair value of Alles investment and Hollister had raising from $100,700$ to $109,780$