P$2-23$ Condelidated Workshaet at End of the First Year of Owardhip $($Equity Methot$)$ Sasepy ax of theosinher $31,2$ixs, are as finlew:

$\backslash$table$[[,$Paanut Company,Snospy Campany$],[,,$Dabit,,Crads,Dabit,Condit$],[$Canh$,5,130,000,,,580,000,],[$Accourta Raceivibile,,$165,000,,,65,000,],[$Imanitory$,,200,000,,,$is$,$ a$00,],[$Immentmant in Snmapy Yrack:,,$355,000,,,$D$,],[$Land$,,200,000,,,100,000,],[$Buldrag s Equpment,,roo,$000,,,200,000,],[$Cont af Cooch Sald,,$200,000,,,125,000,],[,,50,000,,,10,000,],[$SxA Equne,,$225,000,,,40,000,],[$Dividenah Declared,,$100,000,,,20,000,],[$Accurnulated Depreciation,,,$$,450,000,,$$$20,000$