On January 1, 2017, Plutonium Corporation acquired 80% of the outstanding stock of Sulfurst Inc for $244,100 cash. The following balance sheet shows Sulfurst inc's book values immediately prior to acquisition, as well as the appraised values of its assets and liabilities by Plutonium's experts. Prepare a Computation and Allocation Schedule for the Difference between Book Value and the Value Implied by the Purchase Price