Putt Corporation acquired $80$ percent of Slice Company's voting common stock on January $1,204,$ for $$144,000.$ At that date, the fair value of the noncontrolling interest was $$36,000.$ Slice's balance sheet at the date of acquisition contained the following balances:

$\backslash$table$[[\backslash$table$[[$SLICE COMPANY$],[$Balance Sheet$],[$January $1,204$Do