... publishing as Prentice Hal 2-18 Acquisition of Sloan Stock At acquisition, Payne pays $2,000 cash and issues common stock with a fair value of $3,000 and par value of $2,000 Payne also pays $50 ... and $100 in consulting fees Investment in Sloan 5,000 Cash 2,000 Common stock, at par 2,000 Additional paid in capital 1,000 Additional paid in capital Investment expense Cash © Pearson Education, ... investment carrying value and underlying equity in net assets – Aggregate market value – Summarized asset, liability, operations • Related party disclosures FASB Statement No 57 © Pearson Education,...