81. If push-down accounting is used, what amounts in the Building account appear on Duchess separate balance sheet and on the consolidated balance sheet immediately after acquisition?

  

82. If push-down accounting is not used, what amounts in the Building account appear on Duchess separate balance sheet and on the consolidated balance sheet immediately after acquisition?

  

83. If Watkins pays $450,000 in cash for Glen, what allocation should be assigned to the subsidiarys Building account in a December 31, 2007, consolidation, assuming there are no acquisitions or disposals in buildings and equipment?

  

84. If Watkins pays $400,000 in cash for Glen, what allocation should be assigned to the subsidiarys Building account in a December 31, 2007, consolidation, assuming there are no acquisitions or disposals in buildings and equipment?