On June 30, 2024, Plaster, Incorporated, paid $940,000 for 80 percent of Stucco Company's outstanding stock. Plaster assessed the acquisition-date fair value of the 20 percent noncontrolling interest at $235,000. At acquisition date, Stucco reported the following book values for its assets and liabilities: (Parentheses indicate credit balances.) On June 30, Plaster allocated the excess acquisition-date fair value over book value to Stucco's assets as follows: At the end of 2024, the following comparative (2023 and 2024) balance sheets and consolldated income statement were available