Compute the goodwill allocation to the controlling and noncontrolling interest. Required C

Show how Parflex determined its "Investment in Eagle" account balance.On January $1,2019,$ Parflex Corporation exchanged $$344,000$ cash for $90$ percent of Eagle Corporation's outstanding voting stock. Eagle's acquisition date balance sheet follows:

$\backslash$table$[[$Cash and receivables,$$,15,000,$Liabilities,$$,76,000],[$Inventory$,,35,000,$Common stock,,$150,000],[$Property and equipment $($net$),,350,000,$Retained earnings,,$174,000],[,400,000,,$$$,400,000]]$

On January $1,2019,$ Parflex prepared the following fair$-$value allocation schedule:

$\backslash$table$[[$Consideration transferred by Parflex,$$344,000],[10\%$ noncontrolling interest fair value,$36,000],[$Fair value of Eagle,$380,000],[$Book value of Eagle,$324,000],[$Excess fair over book value,$56,000],[,$ to equipment $($undervalued$,$ remaining life of $9$ years$),$$$38,000\_],[$to goodwill $($indefinite life$),]]$

The companies' financial statements for the year ending December $31,2021,$ follow:

$\backslash$table$[[,,$Parflex,Eagle$],[$Sales$,,$$$,(862,000),$$$,(366,000)],[$Cost of goods sold,,,$515,000,,209,000],[$Depreciation expense,$*,,191,200,,67,000],[$Equity in Eagle's earnings,,,$(79,200),,0],[$Separate company net income,,$$,(235,000),$$$,(90,000)],[$Retained earnings $1/1,,$$$,(500,000),$$$,(278,000)],[$Net income,,,$(235,000),,(90,000)],[$Dividends declared,,,$130,000,,27,000],[$Retained earnings $12/31,,$$$,(605,000),$$$,(341,000)],[$Cash and receivables,,$$,135,000,$$$,82,000],[$Inventory$,,,255,000,,136,000],[$Investment in Eagle,,,$488,900,,0],[$Property and equipment $($net$),,,964,000,,328,000],[$Total assets,,,$1,842,900,$$$,546,000],[$Liabilities$,,$$$,(722,900),$$$,(55,000)],[$Common stock$-$Parflex,,,$(515,000),,0],[$Common stock$-$Eagle,,,$0,,(150,000)],[$Retained earnings $12/31,,,(605,000),,(341,000)],[$Total liabilities and owners' equity,,,$(1,842,900),$$$,(546,000)]]$

At year$-$end, there were no intra$-$entity receivables or payables.

a$.$ Compute the goodwill allocation to the controlling and noncontrolling interest.

b$.$ Show how Parflex determined its "Investment in Eagle" account balance.

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