On January 1, 2018, Park Corp acquired 100% of the outstanding common shares of Son Corp in cash for $ 189,000. at the acquisition date, the book value of Assets and Liabilities approaches their fair value, except for the Inventory account that has a fair value of $ 84,000, and the Building and Equipment (net) account has a fair value of $ 165,000. Data from the statements of financial position of the two companies before the acquisition are as follows:

Accounts Park Corp Son Corp Cash 15.000 $ 25.000 Accounts Receivable 30.000 $ 40.000 Inventory $ 70.000 $ 60.000 Building and Equipment (Net) $ 276.000 $225.000 Depreciation Expense $ 25.000 $ 15.000 Sales and Marketing Expense $ 100.000 $ 50.000 Other Expenses $ 5.000 A 5.000 Accounts Payable $ 50.000 $ 40.000 Notes Payable $ 100.000 $120.000 Share Capital - Ordinary $ 100.000 $ 60.000 Sales Revenue $ 200.000 $120.000 Deviden yang dibayarkan $ 40.000 $ 10.000