On January $1,20$X$8,$ Potter Corporation acquired $90$ percent of Shoemaker Company's voting stock, at underlying book value. The fair value of the noncontrolling interest was equal to $10$ percent of the book value of Shoemaker at that date. Potter uses thefully adjusted equity method in accounting for its ownership of Shoemaker. On December $31,20$X$9,$ the trial balances of the two companies are as follows:

$\backslash$table$[[,$Potter Company,Shoemaker Corporation$],[,$Debit,Credit,Debit,Credit$],[$Current Assets,$$200,000,,$$$140,000,],[$Depreciable Assets,$350,000,,250,000,],[$Investment in Shoemaker Corp.,$162,000,,,],[$Depreciation Expense,$27,000,,10,000,],[$Other Expenses,$95,000,,60,000,],[$Dividends Declared,$20,000,,10,000,],[$Accumulated Depreciation,,$$118,000,,$$$80,000$