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On January 1, 2023, Holland Corporation paid \$7 per share to a group of Zeeland Corporation shareholders to acquire 60,000 shares of Zeeland's outstanding voting stock, representing a 60 percent ownership interest. The remaining 40,000 shares of Zeeland continued to trade in the market close to its recent average of $5.50 per share both before and after the acquisition by Holland. Zeeland's acquisition date balance sheet follows: On January 1, 2023, Holland assessed the carrying amount of Zeeland's equipment ( 5 -year remaining life) to be undervalued by $46,000. Holland also determined that Zeeland possessed unrecorded patents (10-year remaining life) worth \$275,200.Zeeland's acquisition-date fair values for its current assets and liabinties were equal to their carrying amounts. Any remaining excess of Zeeland's acquisition-date fair value over its book value was attributed to goodwill. The companies' financial statements for the year ending December 31, 2024, follow: At year-end, there were no intra-entity receivables or payables