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Plate Corporation acquired 75 percent of the stock of Silver Company on January I , 20X7, for $225,000. At that date, the fair value of the noncontrolling interest was $75,000. Silver's balance sheet contained the following amounts at the time of the combination: Cash Accounts Receivable Inventory Buildings and Equipment (net) Total Assets s s 40,000 40,000 20,000 300,000 400 ooo Accounts Payable Bonds Payable Common Stock Retained Earnings s s 50,000 50,000 100,000 200,000 400 ooo During each of the next tluee years, Silver reported net income of $30,000 and paid dividends of S 10,000. On January 1, 20X9, Plate sold 1,500 shares of Silver's SIO par value shares for $60,000 in cash. Plate used the fully adjusted equity method in accounting for its ownership of Silver Company. Plate Corporation acquired 75 percent of the stock of Silver Company on January I , 20X7, for $225,000. At that date, the fair value of the noncontrolling interest was $75,000. Silver's balance sheet contained the following amounts at the time of the combination: Cash Accounts Receivable Inventory Buildings and Equipment (net) Total Assets s s 40,000 40,000 20,000 300,000 400 ooo Accounts Payable Bonds Payable Common Stock Retained Earnings s s 50,000 50,000 100,000 200,000 400 ooo During each of the next tluee years, Silver reported net income of $30,000 and paid dividends of S 10,000. On January 1, 20X9, Plate sold 1,500 shares of Silver's SIO par value shares for $60,000 in cash. Plate used the fully adjusted equity method in accounting for its ownership of Silver Company.