The Individual financial statements for Abbey Company and Bellstar Company for the year ending December $31,2024,$ follow. Abbey acquired a $60$ percent interest in Bellstar on January $1,2023,$ In exchange for various considerations totaling $$810,000.$ At the acquisition date, the falr value of the noncontrolling interest was $$540,000$ and Bellstar's book value was $$1,080,000.$ Bellstar had developed internally a trademark that was not recorded on its books but had an acquisition$-$date falr value of $$270,000.$ This intangible asset is being amortized over $20$ years. Abbey uses the partial equity method to account for its investment in Bellstar.

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