On January $1,20$X$1,$ Pesto Corporation purchased $90$ percent of Sauce Corporation's common stock at underlying book value. At that date, the fair value of the noncontrolling interest was equal to $10$ percent of Sauce Corporation's book value. Pesto uses the equity method in accounting for its investment in Sauce. The stockholders' equity section of Sauce at January $1,20$X$5,$ contained the following balances:

$\backslash$table$[[$Common Stock $($ $$5$ par$),$$$400,000$