Given separate and consolidated balance sheets, reconstruct the schedule to allocate the f...

Given separate and consolidated balance sheets, reconstruct the schedule to allocate the fair value/book value differential

Pam Corporation purchased a block of Sap Company common stock for $520,000 cash on January 1, 2011. Separate-company and consolidated balance sheets prepared immediately after the acquisition are summarized as follows (in thousands):

REQUIRED: Reconstruct the schedule to allocate the fair value/book value differential from Pam’s investment in Sap.