Poppy Corporation owns $60$ percent of Seed Company's common shares. Balance sheet data for the companies on December $31,20$X$2,$ are as follows:

$\backslash$table$[[$Assets$,\backslash$table$[[$Poppy$],[$corporation$]],\backslash$table$[[$Seed$],[$company$]]],[$Cash$,$$ $$93,690,$s $36,000],[$Accounts Receivable,$63,690,59,00a$