2. On 1/1/2016, the parent company acquired 75% of the subsidiary shares, and the book value and the fair value of the goods held by Y at the time of acquisition, respectively, were $20000 and $30,000. At the end of the year 2016, it was found that the subsidiary company had sold 80% of the goods it had in 1/1/2016. On 12/31/2016 the goods appeared as follows for the two companies: the parent company $ 85000, and the subsidiary company $ 30,000 The balance of the goods that will appear in the consolidated budget on 12/31/2016 is: * (2 Points) 92500 10000 115000 117000 3. Pat Corporation acquired an 80 percent interest in Sal Corporation on January 1, 2011 and issued consolidated financial statements at and for the year ended December 31, 2011. Pat and Sal had issued separate-company financial statements in 2010 (2 Points)