On January $1,20$X$1,$ Robertson Corporation issued $3,300$ shares of its $$10$ par value common stock to acquire $22\%(6,600)$ of the shares of Lamar Manufacturing. The balance sheet of Lamar Manufacturing immediately before the acquisition contained the following items:

$\backslash$table$[[\backslash$table$[[$Lamar Manufacturing$],[$Balance Sheet$],[$January $1,20$X$1]],],[$Assets$,$$$30,000$