Pie Corporation acquired $75$ percent of Slice Company's common stock on December $31,20\backslash$times $5,$ at underlying book value. The book values and fair values of Slice's assets and liabilities were equal, and the fair value of the noncontrolling interest was equal to $25$ percent of the total book value of Slice. Slice provided the following trial balance data at December $31,20\backslash$times $5$:

$\backslash$table$[[,$Debit,Credit$],[$Cash$,$$$28,700,],[$Accounts Receivable,$64,750,],[$Inventory$,90,600,],[$Buildings and Equipment $($net$),213,000,],[$Cost of Goods Sold,$104,800,],[$Depreciation Expense,$24,250,],[$Other Operating Expenses,$31,060,],[$Dividends Declared,$15,500,],[$Accounts Payable,,$$3,200$