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West Company acquired 60 percent of Solar Company for $306,000 when Solars book value was $406,000. The newly comprised 40 percent noncontrolling interest had an

West Company acquired 60 percent of Solar Company for $306,000 when Solars book value was $406,000. The newly comprised 40 percent noncontrolling interest had an assessed fair value of $204,000. Also at the acquisition date, Solar had a trademark (with a 10-year life) that was undervalued in the financial records by $62,000. Also, patented technology (with a 5-year life) was undervalued by $42,000. Two years later, the following figures are reported by these two companies (stockholders equity accounts have been omitted):

Fair Value
Current assets $ 622,000 $ 302,000 $ 322,000
Trademarks 262,000 202,000 282,000
Patented technology 412,000 152,000 152,000
Liabilities (392,000 ) (122,000 ) (122,000 )
Revenues (902,000 ) (402,000 )
Expenses 498,000 302,000
Investment income Not given

What is the consolidated trademarks balance?

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