Plug Products owns $80$ percent of the stock of Spark Filter Company, which it acquired at underlying book value on August $30,206.$ At that date, the fair value of the noncontrolling interest was equal to $20$ percent of the book value of Spark Filter. Summarized trial balance data for the two companies as of December $31,20$X$8,$ are as follows:

$\backslash$table$[[,$Plug Products,Spark Filter Company$],[,$Credit,Debit,Credit,Debit$],[$Cash and Accounts Receivable,$$164,000,,$$$93,000,],[$Inventory$,220,000,,110,000,],[$Buildings and Equipment $($net$),282,000,,182,000,],[$Investment in Spark Filter Company,$282,844,,,],[$Cost of Goods Sold,$166,000,,131,000,],[$Depreciation Expense,$35,000,,25,000,],[$Current Liabilities,,$$160,378,,$$$18,778$