Question #3 (25 marks) Juxtapose Corp. and Penultimate Corp. reported the following balance sheets at January 1, 2018. Jux Pen Current assets $ 45,000 $22,500 PPE 82,500 37,500 Total assets $127,500 $60,000 Current liabilities $ 30,000 $15,000 Long-term debt 30,000 7,500 Equity 67,500 37,500 Total L+E $127,500 $60,000 On January 2, 2018 Jux issued $52,000 of stock and used the proceeds to purchase 80% of Pen's common stock. The excess of the purchase price over Pen's book value of net assets was allocated 30% to inventory and 70% to goodwill. Required: a. Compute Goodwill 6 marks) and NCI (Non-controlling interest) (4 marks) b. Prepare the consolidated B/S. (15 marks)