Protrade Corporation acquired $80$ percent of the outstanding voting stock of Seacraft Company on January $1,2023,$ for $$516,000$ in cash and other consideration. At the acquisition date, Protrade assessed Seacraft's identifiable assets and liabilities at a collective net fair value of $$645,000,$ and the fair value of the $20$ percent noncontrolling interest was $$129,000.$ No excess fair value over book value amortization accompanied the acquisition.

The following selected account balances are from the individual financial records of these two companies as of December $31,2024$ :

$\backslash$table$[[$Items$,$Protrade,Seacraft$],[$Sales$,$$$760,000,$$$480,000$