data :$4$

P share on S $40\%$underestimated inventory difference at aquesition $,70\%$ sold in year $115000$overestimated equipment difference at aquesition $,4$ years remaining life$8000$underestimated note payable difference at aquesition, $2$ years to maturity$2000$S book value net assets at aquesition $300000$cost of our shares in S $($depend on our percentage$)$ at aquesition$121750$S dividends declared and paid in year $1$ to all stockholders $24000$S net income in year $140000$note : if goodwill exist no impairment in year $11-$what is the fair value net assets of S at aquesition$2-$what is the amount of goodwill if exist$3-$what is the gain on bargain amount if exist$4-$what is the adjusted net income of S for year $15-$what is the balance of investment in S account end of year $16-$what is the amount of unamortized differences end of year $1$