On January 1, 2020, PT Pal acquired 90% of PT Sue's shares with an investment value amounting to Rp. 144. At that time the equity from PT Sue consisted of a Capital Stock of Rp. 120, Additional Paid in Capital Rp. 10 and Retained Earnings Rp. 20. The difference between investment value and book value PT Sue as a Patent value which has an economic age of 5 years from the date of acquisition of the investment. As of December 31, 2020, the Trial Balance of the two companies is: (in millions)

Debits PT Pal (Rp) PT Sue (Rp) Cash 62 30 Accounts Receivable 48 29 Inventory 50 20 Investment in PT Sue 144 0 Plant & Equipment - Net 75 82 Land 30 34 Dividend Declared 30 20 Cost of Goods Sold 130 40 Operating Expense 20 10 TOTAL 589 265 Credits Accounts Payable 21 15 Other Liabilities 10 20 Capital Stock 180 120 Additional Paid In Capital 60 10 Retained Earnings 40 20 Sales 260 80 Dividend Income 18 TOTAL 589 265