PR Company pays $15,000 in cash and issues no-par stock with a fair value of $45,000 to acquire all of SX Corporation's net assets. SX's balance sheet at the date of acquisition is as follows: Current assets Property, plant & equipment, net Identifiable intangible assets Total assets Current liabilities Long-term debt Capital stock Retained earnings Accumulated other comprehensive income Treasury stock Total liabilities & equity SX Corporation Book value Fair value $3,000 $6,200 11,000 8,000 3,000 16,000 $17,000 $ 2,600 13,000 4,000 8,000 (1,000) (9,600) $17,000 Potential contracts with new customers Advanced production technology Future cost savings Customer lists PR's consultants find these items that are not reported on SX's balance sheet: $3,000 12.600 Fair value $ 8,500 4,500 2,500 1,500 Outside consultants are paid $300 in cash, and registration fees to issue PR's new stock are $500. The question below relates to the entry or entries made to record the business combination. Three months after the acquisition, PR receives information revealing that the identifible intangible assets reported on SX's books at the date of acquisition were really worth $13,500 instead of $16,000. How is this information reported? Ignore amortization.