Several years ago, Polar Inc. acquired an $80\%$ interest in Icecap Co$.$ The book values of Icecap's asset and liability accounts at that time were considered to be equal to their fair values. Polar's acquisition value corresponded to the underlying book value of Icecap so that no allocations or goodwill resulted from the transaction.

The following selected account balances were from the individual financial records of these two companies as of December $31,2023$:

$\backslash$table$[[,\backslash$table$[[$Polar$],[$Inc$.]],\backslash$table$[[$IceCap$],[$Inc$.]]],[$Sales$,$$$896,000,$$$504,000$