P Company buys 80 percent of S Company on January 1, 2015, for $150,000. As the time S's common stock was $100,000 and retained earnings totaled $80,000. It was determined that S's assets and liabilities were all at their fair value except for land. The trial balances of P & S on December 31, 2015, are listed below: Find the difference between implied and book value by preparing a Computation and Allocation Schedule