On January 1, 20X8, Patriot Company acquired 100 percent of Stryder Company for $220,000 cash. The trial balances for the two companies on December 31, 20X8, included the following amounts:

Cash	$	50,000						$	30,000
Accounts Receivable		60,000							40,000
Inventory		75,000							80,000
Land		60,000							40,000
Buildings and Equipment		300,000							120,000
Investment in Stryder Company		256,000
Cost of Goods Sold		270,000							170,000
Depreciation Expense		30,000							12,000
Other Expenses		80,000							63,000
Dividends Declared		40,000							15,000
Accumulated Depreciation				$	120,000								$	48,000
Accounts Payable					50,000									27,000
Mortgages Payable					100,000									25,000
Common Stock					200,000									100,000
Retained Earnings					200,000									70,000
Sales					500,000									300,000
Income from Subsidiary					51,000
	$	1,221,000		$	1,221,000			$	570,000				$	570,000

On the acquisition date, Stryder reported net assets with a book value of $170,000. A total of $10,000 of the acquisition price is applied to goodwill, which was not impaired in 20X8. Stryder's depreciable assets had an estimated economic life of 10 years on the date of combination. The difference between fair value and book value of tangible assets is related entirely to buildings and equipment. Patriot used the equity method in accounting for its investment in Stryder. Analysis of receivables and payables revealed that Stryder owed Patriot $10,000 on December 31, 20X8.

1.Based on the information provided, the differential associated with this acquisition is?

2.Based on the information provided, the beginning differential assigned to buildings and equipment is?