Q$4$: The following transactions occurred between the parent $($P$)$ and its subsidiary $($S$)$ during $2016,$ the acquisition occurred $1-1-2015$ when the BV of S was $500,000$ consist $($i$)$ of$350,000$ common stocks, $50,000$ additional paid in capital, and $100,000$ retained earnings and the differences between the BV and FV as the following