Advanced Accounting 10th Edition by Thomas Schaefer, Joe Ben Hoyle, Timothy Doupnik

Exercise 68

Sunshine NFP, a not-for-profit organization, gains control over Dancing Bears NFP, another not-for-profit.The acquisition value of Dancing Bears is $2.3 million, but all of its identifiable assets and liabilities have a total value of only $2.1 million.What recording is made of the $200,000 difference