On January 1, 2023, Anion Blue Inc. acquired 100% of the voting common shares of Plane Corporation Inc. by issuing 10,000 common shares. At acquisition, Avion's shares were trading at $70 per share. Avion incurred $5,000 in share issuance costs and $6,000 in legal fees as part of this acquisition. After the transaction, the share ownership consisted of the following: Group A (original Avion shareholder) 90%