On January $2,2022,$ Bread Corporation issued $100,000$ new shares of its $$5$ par value common stock valued at $$19$ a share for all of Dilan Corporation's outstanding common shares. Bread paid $$15,000$ to register and issue shares. Bread also paid $$10,000$ for the direct combination costs of the accountants. The fair value and book value of Dilan's identifiable assets and liabilities were the same. Summarized balance sheet information for both companies just before the acquisition on January $2,2022,$ is as follows:

Bread Dilan

Cash

Inventories

Other current assets

Land

Plant assets$-$net

Total Assets

$\backslash$table$[[$$$150,000,,$$$120,000$