The balance sheets of Prima Lid. and Donna Corp. on December 31, Year S, are shown below: Prima Donna Cash 374,000 $ 10,400 Accounts receivable 84,000 26,400 Inventory 100,000 69.200 Plant 514,000 165.200 Patents 104,000 26.400 $1,176,000 $297,600 Page 201 Current liabilities $ 164,000 $ 36,000 Long-term debt 260,000 66,000 Common shares 356,000 100,000 Retained earnings 396,000 95.600 $1,176,000 $297,600 The fair values of the identifiable net assets of Donna Corp. on this date are as follows: Cash $ 10.400 Accounts receivable 22,000 Inventory 89,000 Plant 196,000 Trademarks 34,000 Patents 62,000 Current liabilities 36,000 Long-term debt 74,000 In addition to the assets identified above, Donna owned a significant number of Internet domain names, which are unique alphanumeric names used to identify a particular numeric Internet address. These domain names can be sold separately and are estimated to be worth a total of $54,000. On January 1, Year 6, Prima Ltd. paid $328,000 in cash to acquire 80% of the common shares of Donna Corp