Plaza Corporation purchased $70$ percent of Square Compary's voting common stock on January $1,20$x$5,$ for $$291,200.$ On that date, the noncontrolling interest had a falr value of $$124,800$ and the book value of Square's net asseto woo $$380,000.$ The book values and falr values of Square's ascets and liabintues were equal except for land that had a falr value $$14,000$ higher than book value. The amount attributed to good will as a recult of the acquistion is not amortized and has not been impaired.

$\backslash$table$[[$Iten$,\backslash$table$[[$DLAZA COPDOPATION ADO SOUARE COPAN$],[$TMAI Balance Data$],[$Dicember $31,209$