On January $1\mathrm{.}2024,$ Presidlo Company acquired $100$ percent of the outstanding common stock of Mason Company. To acquire thx:se stare: prestio iwsted to the mwness of Masco $$310,000$ in long$-$tern liabilites and $20,000$ shares of common stock having a par value of $$1$ per share but a fair value of $$10$ per share Presidio pald $$24000$ to accountants, lawy s and brokers fo$.$ Jsting a par in the acquisition and another $$9\mathrm{.}000$ in connection with stock issuance costs

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

$\backslash$table$[[,$Presidio,$],[$Iters$,$Coxpatiy,$],[\backslash$table$[[$Cash$],[$Re:$-$Ivables$]],\backslash$table$[[,\backslash$table$[[338,800],[90,000]],],[\backslash$table$[[$Re:wively$],[$Inventory$]],38B,200,\backslash$table$[[923,403],[229,988]]],[$Land$,246,eg0,253,$ eee$],[$Bu$1$ldings $($ret$),476,403,274,000],[$Equipownt $\{$net$\},174,$ eee,$5e,48a$