Following are financial statements for Moore Company and Kirby Company for 2018 Moore purchased 9...

Following are financial statements for Moore Company and Kirby Company for 2018: Moore purchased 90 percent of Kirby on January 1, 2017, for $657,000 in cash. On that date, the 10 percent non-controlling interest was assessed to have a $73,000 fair value. Also at the acquisition date,
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