Acquisition date data: Doone acquired 80 percent of Akron's outstanding shares on January 1, 2013, in exchange for $320,000 in cash. The subsidiary's stockholders' equity accounts totaled $352,166 and the noncontrolling interest had a fair value of $92,000 on that day. However, a building (with a ten-year remaining life) in Akron's accounting records was undervalued by $19,000. Doone assigned the rest of the excess fair value over book value to Akron's patented technology (five-year remaining life). 1. Disaggregate and document the activity for the 100% AAP in Doone's investment in Akron and the noncontrolling interest (Question1).