Question 14 (2 points) Parent Inc. and Sub Inc. had the following balance sheets on July 31, 2022: Parent Inc Sub Inc Sub Inc (carrying value) (carrying value) (fair value) Current Assets $ 340,000 $ 100,000 $ 103,000 Non-current assets 200,000 92,000 108,000 Goodwill 8,000 ? $ 540,000 $ 200,000 Liabilities $ 400,000 $ 70,000 $ 74,000 Shareholders' equity 140,000 130,000 $ 540,000 $ 200,000 Assuming that Parent Inc acquires 80% of Sub Inc on August 1, 2022 for cash of $180,000, the liabilities section of Parent's consolidated balance sheet on the date of acquisition would total to what amount if the fair value enterprise (FVE) method were used? $519,000 O $470,000 $500,000 $474,000