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The followng financlal statements were prepared on December 31 , Year 6 . Additional Information Pearl purchased 80% of the outstanding voting shares of Silver for $4,800,000 on July 1 , Year 2 at which time Stlver's retained earnings were $520,000, and accumulated depreclation was $84,000. The acquistion differential on this date was allocated as follows: - 20% to undervalued inventory - 40% to equipment-remaining useful life 8 years - Balance to goodwill During Year 3, a goodwill impalrment loss of $94,000 was recognized, and an impalrment test conducted as at December 31 , Year 6 . Indicated that a further loss of $44,000 had occurred. Amortization expense is grouped with cost of goods sold and Impairment losses are grouped with administrative expenses. Silver owes Pearl $99,000 on December 31, Year 6 . The followng financlal statements were prepared on December 31 , Year 6 . Additional Information Pearl purchased 80% of the outstanding voting shares of Silver for $4,800,000 on July 1 , Year 2 at which time Stlver's retained earnings were $520,000, and accumulated depreclation was $84,000. The acquistion differential on this date was allocated as follows: - 20% to undervalued inventory - 40% to equipment-remaining useful life 8 years - Balance to goodwill During Year 3, a goodwill impalrment loss of $94,000 was recognized, and an impalrment test conducted as at December 31 , Year 6 . Indicated that a further loss of $44,000 had occurred. Amortization expense is grouped with cost of goods sold and Impairment losses are grouped with administrative expenses. Silver owes Pearl $99,000 on December 31, Year 6