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Solar Corp acquired all outstanding shares of Lunar Inc on January 1. 2020 by paying 250,000 cash and issuing 25,000 ordinary shares with a 1 nominal value of 10 per share and a market price of 55 per share. On that date, Lunar Inc. had assets, liabilities and equity which were valued based on book value and fair value as follows: (the sign indicates an account with a credit balance) \begin{tabular}{ll} 2 & \\ 3 & \\ 4 & Current assets \\ 5 & Land \\ 6 & Building \& Equipment (remaining useful life of 10 years) \\ 7 & Patent (remaining useful life 22 years) \\ 8 & Accounts payable \\ 9 & Non-Current Liabilities (maturity 5 years yad) \\ 10 & Ordinary Share Capital \\ 11 & Additional Paid-in Capital \\ 12 & Retained earning \\ 13 & \\ 14 & \\ \hline 15 & Por 2 years after the \\ \hline \end{tabular} \begin{tabular}{|c|c|} \hline Book value & Fair Value \\ \hline 730,000 & 730,000 \\ \hline 280,000 & 320,000 \\ \hline 470,000 & 630,000 \\ \hline 190,000 & 410,000 \\ \hline150,000 & 150,000 \\ \hline510,000 & 480,000 \\ \hline400,000 & \\ \hline190,000 & \\ \hline420,000 & \\ \hline \end{tabular} For 2 years after the acquisition of Lunar Inc, obtain net profit and distribute dividends as follows: \begin{tabular}{|c|c|c|c|} \hline Year & Profit & Dividend & \\ \hline 2020 & 159,000 & 30,000 & 129,000 \\ \hline 2021 & 190,000 & 50,000 & 140,000 \\ \hline \end{tabular} The following is separate financial report data for the two companies as of December 31, 2022: \begin{tabular}{l|r|r|} & & Lunar Inc. \\ \hline Income & & 750,000 \\ \hline Cost of Goods Sold & 1,000,000 & 460,000 \\ \hline Other Operating Costs & 625,000 & 80,000 \\ \hline Investment Income & 283,000 & 178,000 \\ \hline Net profit & 270,000 & 210,000 \\ \hline & & \\ \hline Retained Earnings, 1/1/2022 & 890,000 & 689,000 \\ \hline Net profit & 270,000 & 210,000 \\ \hline Dividend & 130,000 & 60,000 \\ \hline Retained Earnings. 12/31/2022 & 1,030,000 & 839,000 \\ \hline & & \\ \hline Current assets & 747,000 & 887,500 \\ \hline Stock Investment in Lunar Inc. & 1,948,000 & 0 \\ \hline Land & 350,000 & 280,000 \\ \hline Building and Equipment & 580,000 & 760,000 \\ \hline Patent & 320,000 & 142,500 \\ \hline Total Assets & 3,945,000 & 2,070,000 \\ \hline & & \\ \hline Accounts payable & 180,000 & 191,000 \\ \hline Non-Current Liabilities & 600,000 & 450,000 \\ \hline Ordinary Share Capital & 900,000 & 400,000 \\ \hline Additional Paid-in Capital & 1,235,000 & 190,000 \\ \hline Retained Earnings, 12/31/2022 & 1,030,000 & 839,000 \\ \hline Total Liabilities \& Equity & 3,945,000 & 2,070,000 \\ \hline \end{tabular}