**The question : Velway crop acquired Joker Inc. 1/1/2009 and the parent company has paid more than the net fair value of the subsidiary's assets. On that date, I had equipment with a book value of 500,000 dinars and a fair value of Velway equipment with a Joker value of 640,000 dinars. While I had a ledger of 400,000 dinars and a fair value of 470,000 dinars. What amount of equipment will appear on the balance sheet and in the separate Joker balance sheet previously prepared for Velway in succession? ** I want a full answer