Pidris Corporation paid $200,000 cash for 40% of the voting common stock of Shyla Inc. on January 1, 2020. Book value and fair value information for Shyla on this date is as follows: Assets Cash Accounts receivable Inventories Equipment Book Values $ 60.000 120.000 80,000 340.000 $ 600,000 Fair Values $ 60,000 120,000 100,000 400,000 $ 680,000 Liabilities & Equities Accounts payable Note payable Capital stock Retained earnings $ 200,000 100,000 $ 200,000 120,000 200,000 80,000 $ 600.000 $ 300.000 Required: Prepare an allocation schedule for Pidris's investment in Shyla