On January 1, Year 2, Taylor Corp. acquired 100% of the outstanding shares of Toronto Inc. for a total cost of $226,000. The carrying amount and fair value of Toronto's assets and liabilities on this date were as follows:

	Carrying Amount			Fair Value
Cash and accounts receivable	$	125,000		$	125,000
Inventory		30,000			32,000
Buildings, net		175,000			205,000
Trademarks					60,000
	$	330,000		$	422,000
Current liabilities	$	50,000		$	50,000
Long-term debt		190,000			210,000
Common shares		10,000
Retained earnings		80,000
	$	330,000

On January 1, Year 2, the buildings and trademarks had an estimated useful life of ten and fifteen years, respectively. The long-term debt is due on December 31, Year 6. A goodwill impairment test in Year 4 indicated a value of $23,000 for Toronto's goodwill. There were no other impairment losses.

Required: (a) Prepare a schedule of changes to the acquisition differential for each year from the date of acquisition to the end of Year 4. (Leave no cells blank - be certain to enter "0" wherever required. Omit $ sign in your response. Negative/Deductible amounts should be indicated by a minus sign.)

	Balance Jan. 1	Changes			Balance Dec. 31
	Year 2	Year 2	Year 3	Year 4	Year 4
Inventory	$	$	$	$	$
Buildings
Trademarks
Long-term debt
Goodwill
	$	$	$	$	$