On Jan $1,2022,$ P purchased $97,500$ voting shares of S for $$253,000.$ Sunny has $150,000$ outstanding voting. On that date, S$\text{'}$s common shares and retained earnings were valued at $$60,000$ and $$90,000$ respectively. S$\text{'}$s book values approximated its fair value on the acquisition date with the expection of the company's patent, which was estimated to have a fair value that was $$70,000$ in excess of its recorded book value. The patent had a useful life of $14$ years on acquistion date. Both companies use straightline amortization exclusively. On Jan $1,2023,$ P purchased an additional $9,000$ shares of S on the open market for $$27,000.$ On this date, S$\text{'}$s book values were equal to its fair values with the exception of the company's equipment, which is undervalued by $$60,000.$ The equipment's estimated useful life is $5$ years. S$\text{'}$s net income and dividends for $2022$ and $2023$ are as follows: Net income $$60,000$ $$80,000,$ Dividends $$9,000$ $$14,000.$ Neither company has contributed surplus on its separate$-$entity balance sheets at the end of $2022$ and $2023.$ S$\text{'}$s goodwill suffered an impairment loss of $$8000$ during $2022.$ P uses the equity method to account for its investment in S$.$ What is amount of goodwill arising from P$\text{'}$s January $1,2022$ acquistion? What percentage of S$\text{'}$s shares was purchased by P on Jan $1,2022?$ Assuming that P had no recorded goodwill prior to Jan $1,2022,$ what is the amount of goodwill appearing on Pastel's Dec $31,2022$ and $2023$ consilidated balance sheet? What is the noncontrolling interest in S after the January $1,2023$ purchase? WHich of the following is the coorect balance of acquision differential $($excluding goodwill$)$ at the end of $2023?$ What is the balance in P$\text{'}$s investment in Sunny account on Dec $31,2023?$