On September $1,2023,$ Pin acquires all of Skin's shares, by issuing $15,000$ shares of common stock. The following information is related to Pin & Skin at December $31,2023.$

$\backslash$table$[[2023,$Pin,Skin$],[\backslash$table$[[$Net Income evenly distributed during$],[$the year$]],$$$420,000,$$$150,000$