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PR Company pays $ 1 0 , 0 0 0 in cash and issues stock with a fair value of $ 4 0 , 0

PR Company pays $10,000 in cash and issues stock with a fair value of $40,000 to acquire all of SX Corporations stock. SX will be a subsidiary of PR. Balance sheet accounts just prior to the acquisition are as follows, in trial balance format:

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