Utah Inc. acquired all of the outstanding common stock of Trimmer Corp. on January 1, 2019. At that date, Trimmer owned only three assets and had no liabilities: 
If Utah paid $300,000 in cash for Trimmer, what allocation and amortization should have been assigned to the subsidiary's Building account and its Equipment account in a December 31, 2021 consolidation?
Definitions:
More Alert
A state of being very attentive and responsive to surroundings or occurrences.
Medication
Substances used to treat or prevent disease or relieve pain, prescribed or available over-the-counter.
Extremely Restless
Describes a state of being unable to stay still or calm due to anxiety or boredom.
Narcolepsy
A chronic sleep disorder that causes overwhelming daytime drowsiness and sudden attacks of sleep.
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