PR Company pays $25,000 in cash and issues no-par stock with a fair value of $40,000 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 SX Corporation Book value Fair value $5,000 513,000 $8,000 9,000 4,000 13,000 $22,000 $4,600 $5,600 14,500 13,800 Capital stock 4,000 Retained earnings 5500 Accumulated other comprehensive income (1,000) Treasury stock (9600) $22,000 Total abilities & equity PR's consultants find these items that are not reported on SX's balance sheet