Question 3 2 I 2 points Parent Inc. and Sub Inc. had the Iollowing balance sheets on July 31, 2022: Parent Inc Sub Inc Sub Inc (carrying value) (carrying value) {fair value) Current Assets $ 340.000 5 100,000 $ 103.000 Non-current assets 200.000 92, 000 106.000 Goodwill - 8,000 ? $ 540.000 $ 200,000 Liabilities $ 400.000 $ 70, 000 $ \"(4.000 Share holders' equity 140. 000 130, 000 $ 540.000 5 200,000 Assuming that Parent Inc acquires 60% of Sub Inc on August 1, 2022 for cash of $160.000. what amount would appear In the Non-Controlling Interest (NCI) Account on the Consolidated Balance Sheet on the date of acquisition if the fair value enterprise {FVE} method were used? $10,400 :9 $33,000 512,000 :1 Nil Question 4 Parent Inc. and Sub Inc. had the following balance sheets on Julyr 31, 2022: Parent Inc Sub Inc Sub Inc {carrying value) (carrying valu e} (fair value) Current Assets $ 340.000 5 100,000 $ 103.000 No n-current assets 200. 000 92,000 105.000 Goodwill - 8,000 7 $ 540.000 5 200,000 Liabilities $ 400.000 5 T0,000 $ "34.000 Share holde rs' equity 140.000 130,000 $ 540.000 5 200,000 2 I 2 points Assuming that Parent Inc acquires 30% of Sub Inc on August 1, 2022 for cash of $130000. the assets section of Parent's consolidated balance sheet on the date of acquisition would total to what amount it the fair value enterprise (FVE) method were used? 5559.000 5552.000 $651.000 56 39.200