whats the amount of differential for building and equipment?

Pork Corporation acquired all the voting shares of Swine Enterprises on January 1, 20X4. Balance sheet amounts for the companies on the date of acquisition were as follows: Swine Enterprises $ 20,000 40.000 90,000 230,000 Cash & Receivables Inventory Land Buildings & Equipment Investment in Swine Enterprises Total Debits Accumulated Depreciation Accounts Payable Notes Payable Common Stock Retained Earnings Total Credits Pork Corporation $ 40,000 95.000 80,000 400,000 290,000 $ 905,000 $ 175,000 60.000 100,000 300,000 270.000 $ 905.000 S380,000 $ 65,000 15,000 50,000 100.000 150,000 $380,000 Swine Enterprises' buildings and equipment were estimated to have a market value of $175,000 on January 1, 20X4. All Page 180 other items appeared to have market values approximating current book values