Tepp Manufacturing Campanjiir acguired Ell] percent at Elussman Cerperatidn's outstanding cemmen steck en December 31: EDD-(i , fer $3:244,U5[i_ At that date, the fair value at the nencdntrelling interest was ESQ-$50.. and Bussman reperted cemmpn steck outstanding pf$1.451,250, premium en cemmen stack at $481140, and retained earnings at $972,000. The Deal: values and fair values at Elussman's assets and liabilities were equal, except fer land. which was werth $319,14E} mere than its heat: value