SafeData Corporation has the following account balances and respective fair values on June 30: Book Values Fair Values Receivables Patented technology Customer relationships In-process research and development Liabilities Common stock Additional paid-in capital $ 104,000 $ 104,000 162,000 162,000 0 732,000 0 484,000 (448,000) (448,000) (100,000) (300,000) Retained earnings deficit, 1/1 686,000 Revenues Expenses (420,000) 316,000