On January $1,2023,$ Holland Corporation paid $$8$ per share to a group of Zeeland Corporation shareholders to acquire $60,000$ shares of Zeeland's outstanding voting stock, representing a $60$ percent ownership interest. The remaining $40,000$ shares of Zeeland continued to trade in the market close to its recent average of $$6\mathrm{.}50$ per share both before and after the acquisition by Holland. Zeeland's acquisition date balance sheet follows:

$\backslash$table$[[$Current assets,$$14,800$ Liabilities,$$224,000$