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The Balance sheet and far value information of Son Corporation on December 31, 2017, are presented below (in thousands): Son Book Value Son Fair Value

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The Balance sheet and far value information of Son Corporation on December 31, 2017, are presented below (in thousands): Son Book Value Son Fair Value $ 70 70 Cash Accounts Receivable 100 100 Inventories 160 240 1,000 Equipment-net (remaining life 3 years) 1.090 Patent 200 Total Assets $1,330 $1,700 Accounts Payable $330 $330 Common Stock, $10 par 600 Additional Paid-in-Capital 100 Retained Earnings 300 $1,330 Total Liabilities and Owners' Equity During 2018, Son Corporation reported net income of $200 and paid dividend of $160 Assume Parvin Corporation acquired 6,000 (10%) shares of Son Corporation for $150 cash on January 1, 2018. The balance of Investment in Son Corporation at the end of 2018 is

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