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24. On January 1, Patterson Corporation acquired 80 percent of the 100,000 outstanding voting shares of Soriano, Inc., in exchange for S31.25 per share cash. The remaining 20 percent of Soriano's shares continued to trade for S30 both before and after Patterson's acquisition. At January 1, Soriano's book and fair values were as follows: Book Values Fair Values $ 80,000 80,000 1,250,000 1,000,000 900,000 940,000 2,000,000 Remaining Life Current assets Buildings and equipment Patented technology 5 years 10 years 4 years 700,000 $2,970,000 Current liabilities. Long-term notes payable Common stock Additional paid-in capital Retained earnings $ 180,000 180,000 1,500,000 ,500,000 50,000 500,000 740,000 $2,970,000 In addition, Patterson assigned a S600,000 value to certain unpatented technologies recently developed by Soriano. These technologies were estimated to have a 3-year remaining life. During the year, Soriano declared a S30,000 dividend for its shareholders. The companies reported the following revenues and expenses from their separate operations for the year ending December 31 Patterson S3.000,000 1,750,000 Soriano $1.400,000 600,000 Revenues