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On January I, 2023, Panther. Incorporated, securities with a total fair value of $579,000 for 100 percent of Stark Corporations outstanding cw.nership shares. Stark has long Supplied inventory to Panther, The companies expect to achieve synergies with production scheduling and product with this Although Starks book value at the acquisition date was $301,000. the fair value of its trademarks was assessed to be $47,000 morc than their carrying amounts. Additionally. patented technology was undervalued its accounting records by $231,000, The trademarks were considered to have indefinite Wes. and the estimated remaining of the patented technology was eight years. In 2023, Stark sold Panther inventory costing S65000 for $130.000_ AS Of 31.2023. Panther had resold 63 percent Of this inventory. In 2024. Panther bought from Stark S142.OOO Of inventory that had an original COSI Of $71,000. At the end Of 2024, Panther held S3B.500 (transfer price).of inventory acquired from Stark. all from its 2024 purchases. During 2024, panther sold Stark a parcel o' land for $89,200 and recorded a gain Of "6.200 on the sale. Stark still owes Panther "2,800 (current liability) related to the land sale. At the end of 2024. panther and Stork prepared the following statements consolidation. l 111,4e 281: 126 see 'Ites Revenues Cost Of goods sold Other operating expenses Gain on sate or tand Equity in Stark'S Net income Retained earnings, 1,' 1/24* t in come Dividends declared Retained earnings , 12/31/24 Casn and receivables Inventory Stark Trademarks equipment (net) Land, and Patented teqhnology Totol assets Pen the Inco rpora ted 309 , ee 169,2ee s Be',22s) (30,225) 83.9e (59e.825) S ls,a Corporation 189,5e 81, zee s (9e,3e.) s 293. eee 26 eoe s 156,eo s 736, an