on January 1, 2019 Dotterel Corporation paid $200,000 cash for 40% of the voting common stock of Swamp Land Inc. Book value and fair value information for Swamp on this date is as follows:
	Assets	Book Values	Fair Values
	Cash	$ 60,000	$ 60,000
	Accounts receivable	120,000	120,000
	Inventories	80,000	100,000
	Equipment	340,000	400,000
		$ 600,000	$ 680,000
	Liabilities & Equities
	Accounts payable	$ 200,000	$ 200,000
	Note payable	120,000	100,000
	Capital stock	200,000
	Retained earnings	80,000
		$ 600,000	$ 300,000

The investee reported 100,000 $ of earnings for 2019 but no dividends was declared. The inventory was sold during 2019, the equipment has 10 years useful life, notes payable due in 5 years.

A- The amount of the full good will acquisition date is:

22000

23000

48000

19200

B- The balance of Dotterel’s investment as on DEC 31,2019 is:

40000

182000

228000

28000

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