21. On 1/1/2017, the parent company purchased 80% of the shares of the subsidiary company, at a value of $ 80,000. The net fair value of the subsidiary's assets at the date of acquisition amounted to $37500, and the fair value of noncontrolling interests was estimated at $9250. The goodwill balance in the consolidated budget, using partial goodwill is: * (2 Points) $42500 33250 $ 50000 All the above is wrong 22. The assets and liabilities of the purchased company are evaluated by the following* (2 Points) fair or market value book value Net book value or net fair value less niet book value All of