2. P purchased a 60% interest in S on 12/31/2010 for $90,000. On that date S had Equipment with a FV of $35,000 and a BV of 20,000. The FV of all S's identifiable assets-liabilities (EFV) at acquisition was $100,000. Compute the amounts as they would appear in the consolidated balance sheet. Goodwill S Equipment NCI Synergy Acquisition Premium FV of NCI independently determined $52,000