2 22 pts This is question 1b. There is also a question 1a above. Mid-Year Acquisition: On October 1, 2020, Parent Corp. acquired an 80% interest in Sub Company in exchange for consideration of $4,104,000. Sub's remaining shares traded for an average price that totaled $988,000 in the weeks before and after Parent's acquisition. Among the assets acquired was a previously unrecorded patent ($0 book value) to which Parent assigned a $500,000 fair value. The patent has a remaining life of 5 years. Remaining excess fair value over book value would be recorded as goodwill. Sub's income was earned evenly throughout the year; it declared dividends quarterly. The allocation is as follows: FV consideration FV NC Interest FV Sub. acquired BV Sub. FV > BV $ 4,104,000 988,000 5,092,000 $ 4,250,000 842,000 Allocation: Patents Goodwill 500,000 500,000 5 100,000 $ 342,000 Fill in the lettered and numbered blanks with the dollar amounts needed to consolidate the financial statements of the two companies using the equity method as of December 31, 2020. Do not use dollar signs ($) or commas (.)