Op 3222 Sopped all of the cok of Brighton Company which became a division of Shape Co. Riglin Company ported the blowing of p at the time of the spinitio Bright Copen Aut P D $1350,000 EntsandLines Share capital 31.850.000 ventory 235.000 950,000 50.000 Ca 300.000 Tal 130000 Total pity sad 12122 Ao appeal cafcated that the tie value of the aestry was $467,000 and the fair value of the plan 1.410.000. The god och pris was $2.100.000, and this was d pervious of Bright Cy Rece A Prepare the vary to record the purchase of Brighton Company Axiome that the carrying amount of Brighton Company division's set am including goodwill is $2,900,000. The remble at the dision is estimated to be 32.500.000 Par de jornal entry to recond the impairment lon (If any) December 31, 2020