On January 1, X6, Duxian paid $393,120 to purchase 60% of the Hong Kong Excellence Company and obtained control of the Excellence Company, and monopolized non-controlling interests based on the proportion of identifiable net assets. It is worthy of the company’s unrecorded patent patent The identifiable assets and book value of the patent acquisition date for ten years have the same reputation value, and there is no consolidated goodwill. The patent acquisition date still has a ten-year period. Excellent company uses Hong Kong as its functional currency, and the exchange rate on the acquisition date is 42. In X6, Duxian Company was awarded NT$500 to outstanding companies on the 15th of 103.5. Fashion companies are short-term in nature, and the exchange rate on the day was 4.1. Excellent company issued a dividend of HK$15,000 on October 1, X6, at an exchange rate of 4.1 on that day. The exchange rate on December 31, X6 was 4.6, and the annual average exchange rate for X6 was 4.4. The information on the X6 annual financial statements of Duxian Company and Excellence Company is as shown on the next page. The functionality of Duxian Company is in New Taiwan Dollars. Try to prepare the work paper for the merger of Duxian Company and Excellence Company X6 in New Taiwan dollars.
