Pop Corporation acquired $70$ percent of Soda Company's voting common shares on January $1,20$X$2,$ for $$119,000.$ At that date, the noncontrolling interest had a fair value of $$51,000$ and Soda reported $$70,000$ of common stock outstanding and retained earnings of $$33,000.$ The differential is assigned to buildings and equipment, which had a fair value $$29,000$ higher than book value and a remaining $10-$year life, and to patents, which had a fair value $$38,000$ higher than book value and a remaining life of five years at the date of the business combination. Trial balances for the companies as of December $31,20$X$3,$ are as follows: