On January 1, 2024, Blue Company purchased 8,490 shares of Kingbird Company's common stock for \$124,000. Immediately after the stock acquisition, the statements of financial position of Blue and Kingbird appeared as follows: On January 1, 2024, Blue Company purchased 8,490 shares of Kingbird Company's common stock for \$124,000. Immediately after the stock acquisition, the statements of financial position of Blue and Kingbird appeared as follows