Power Corporation acquired $80\%$ of Snow Company's ownership on January $1,2022,$ for $$80,000.$ At that date, the fair value of the noncontrolling interest was $$20,000.$ The book value of Best's net assets at acquisition was $$90,000.$ The book values and fair values of Best's assets and liabilities were equal, except for Best's buildings and equipment, which were worth $$10,000$ more than book value. Buildings and equipment are depreciated over remaining usefullife of $5$ year $.$ during $2022$ Power sold Snow inventory costed $$40,000$ by $$50,000,$ Snow sold $80\%$ of them to third party $($non$-$affiliate company$)$ during $2022$ by $$60,000$ following is partialy selected accounts from trial balances of both corporations:

$\backslash$table$[[$Accounts$,P,S$