Adams Corporation acquired 90 percent of the outstanding voting shares of Barstow, Inc., on December 31, 2010. Adams paid a total of $603,000 in cash...

Adams Corporation acquired 90 percent of the outstanding voting shares of Barstow, Inc., on December 31, 2010. Adams paid a total of $603,000 in cash for these shares. The 10 percent non-controlling interest shares traded on a daily basis at fair value of $67,000 both before and after Adams’ acquisition. On December 31, 2010, Barstow had the following account balances: