Consolidation Problem On January 1 2020, Starbucks acquired 100% ot Dunkin's outstanding common stock for $1 in cash. As ot January 1 2020, the tollowing fair values where determined. Dunkin's Buildings nad a FV in excess ot BV ot S150,OOO Dunkin's Equipment nad a FV in excess otav ot S40,OOO Dunkin nad an unrecorded patent witn a FMV ot $10,000 For all other Dunkin Accounts as ot dan 1, 2020, all other GAAP 500k values equaled fair values. Here is the balance sheet intormation on the date of acquisition (Jan 1 2020) All balances are normal balancesl Jan 1 2020 Cash Investment in Dunkin Equipment Building Total Assets Accounts Payable Loans Total Liabilities Common Stock APIC Retained Earnings Total Liabilities and Equity Starbucks 100,000 300,000 842,000 258,000 900,000 (200,000) (400,000) 600,000 100,000 300,000 Dunkin Donuts 100,000 200,000 200,000 400,000 900,000 (50,000) (150,000) 200,000 100,000 200,000 400,000 900,000