On January $1,2023,$ Barber Corporation paid $$1,160,000$ to acquire Thompson Company. Thompson maintained separate incorporation. Barber used the equity method to account for the investment. The following information is available for Thompson's assets, liabilities, and stockholders' equity accounts on January $1,2023$:

$\backslash$table$[[,$Book Value,Fair Value$],[$Current assets,$$130,000,$$$130,000$