Pidris Corporation paid $200,000 cash for 40% of the voting comon stock of Sari Inc. on January 1, 2016. Book value and fair value inforamtion for Sari 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

Required: Prepare an allocation schedule for Pidris's investment in Sari.