Question 2 (2 points 2.5 marks each) 1. (A) Corp. acquired (B) Inc. on January 1, 2020. The parent paid more than the fair value of the subsidiary's net assets. On that date, (A) had equipment with a book value of JD 500,000 and a fair value of JD 640,000. (B) had equipment with a book value of JD 400,000 and a fair value of JD 470,000. what Equipment amount would appear on (A)'s consolidated balance sheet? 2. (A) Inc. owned 70% of the voting common stock of (B) Corp. During 2020, (B) made several sales of inventory to (A). The total selling price was JD 180,000 and the cost was JD 100,000. At the end of the year, 20% of the goods were still in (A) inventory. (B)'s reported net income was JD 300,000. What was the non-controlling share in (B)t's net income?