On January $1,2022,$ Monica Company acquired $80$ percent of Young Company's outstanding common stock for $$776,000.$ The falr value of the noncontrolling interest at the acquisition date w$\backslash$bar $($a$)$ s $$194,000.$

Young reported stockholders' equity accounts on that date as follows:

$\backslash$table$[[$Common stock$-$$$10$ par value,$$200,000$