On January $1,20$X$5,$ Pirate Company acquired all of the outstanding stock of Ship Incorporated, a Norweglan company, at a cost of $$151,200.$ Shlp$\text{'}$s net assets on the date of acquisition were $700,000$ kroner $($NKr$).$ On January $1,20$x$5,$ the book and falr values of the Norweglan subsidlary's identiflable assets and llabilitles approximated their fair values except for property, plant, and equlpment and patents acquired. The falr value of Shlp$\text{'}$s property, plant, and equipment exceeded its book value by $$18,000.$ The remaining useful life of Shlp$\text{'}$s equlpment at January $1,20$X$5,$ was $10$ years. The remainder of the dirferentlal was attributable to a patent having an estimated useful life of $5$ years. Shlp$\text{'}$s trial balance on December $31,20$X$5,$ In kroner, follows:

$\backslash$table$[[,$Debits,Credits$],[$Cash$,NKr150,080,],[$Accounts Recelvable $($net$),200,000,],[$Inventory$,270,000,],[$Property$.$ Plant and Equipoent,$608,000,],[$Accueulated Depreciation,,$NKr156,006$