Assume the same facts as in SE 7 except that Vira purchased 80 percent of Ferguson for $80,000.

In SE 7, Vira Corporation buys 100 percent ownership of Ferguson Corporation for $100,000. At the time of the purchase, Ferguson’s stockholders’ equity consisted of $20,000 in common stock and $80,000 in retained earnings. Vira’s stockholders’ equity consisted of $200,000 in common stock and $400,000 in retained earnings.

After the purchase, what would be the amount, if any, of the following accounts on the consolidated balance sheet: goodwill, minority interest, common stock, and retained earnings?