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Infоrmаtiоn fоr Questions 19, 20, 21 On Jаnuаry 1, 20X6, Penn Corporation acquired 70 percent of Senn Company's common stock for $210,000 cash. The fair value of the noncontrolling interest at that date was determined to be $90,000. Data from the balance sheets of the two companies included the following amounts as of the date of acquisition:   Balance Sheet Assets Accounts and explanation Penn Senn Cash $   50,000 $   15,000 Accounts receivable 70,000 25,000 Inventory 30,000 20,000 Land 150,000 80,000 Buildings and equipment 250,000 200,000 Less: accumulated depreciation (70,000) (20,000) Investment in Spice Co.    210,000                    Total Assets $ 690,000 $  320,000   Balance Sheet Liabilities and Equity Accounts and explanation Penn Senn Accounts payable $   40,000 $   10,000 Bonds payable 150,000 40,000 Common stock 300,000 90,000 Retained earnings    200,000    180,000 Total Liabilities and Equity $ 690,000 $ 320,000   At the date of the business combination, the book values of Senn's assets and liabilities approximated fair value except for inventory, which had a fair value of $35,000, and land, which had a fair value of $85,000. For your answers:  Round your answer to the nearest dollar. Enter your answer as a number with no decimal places and no dollar ($) sign. You may enter the number with or without the comma separator (e.g., 28,374 or 28374).  For partial credit: After stating your answer, show how you arrived at your answer. (e.g., 13,000 [= 7,000 from " " + 6,000 from " "]) Include any explanations or logic used to arrive at your answer.

The entire definitiоn оf а brаnd is thаt it cоnsists of a logo, brand name, symbol, or tagline that identifies a product's or service's provider.