Poppy Corporation owns $60$ percent of Seed Company's common shares. Balance sheet data for the companies on December $31,202,$ are as follows:

$\backslash$table$[[$Assets$,\backslash$table$[[$Poppy$],[$corporation$]],\backslash$table$[[$Seed$],[$Company$]]],[\backslash$table$[[$Cash$],[$Accounts Recelvable$],[$Inventory$],[$Buildings and Equipment$],[$Less: Accumulated Depreciation$],[$Investment in Seed Conpany Stock$]],\backslash$table$[[593,600],[83,000],[118,000],[700,600],[(230,030)$