Atlantic Imports, a U.S. company, acquired a wholly-owned subsidiary, located in Portugal, on January 1, 2018 for 200,000,000. The subsidiarys functional currency is the euro. The balance sheet of the subsidiary at the date of acquisition was as follows:

Assets
Current assets	30,000,000
Noncurrent assets, net	150,000,000
Total assets	180,000,000
Liabilities and Stockholders' Equity
Liabilities	60,000,000
Capital stock	80,000,000
Retained earnings	40,000,000
Total liabilities and stockholders' equity	180,000,000

Appropriate revaluations of the subsidiarys assets at the date of acquisition are as follows:

Inventories are undervalued by 500,000. The subsidiary uses FIFO.

Noncurrent assets are undervalued by 10,000,000. The noncurrent assets have a 10-year remaining life, straight-line.

Identifiable indefinite life intangible assets, previously unreported, have a fair value of 5,000,000.

During 2018 there was no impairment of either identifiable intangible assets or goodwill. The exchange rate on January 1, 2018 was $1.10/. The average rate for 2018 was $1.12/, and the rate at the end of 2018 was $1.15/. 1.)The excess of acquisition cost over book value for this acquisition, in U.S. dollars, is: 2.)The entries required to consolidate the balance sheets of Atlantic Imports and its subsidiary at the date of acquisition include recognition of goodwill of: 3.)The entries required to consolidate the balance sheets of Atlantic Imports and its subsidiary at the date of acquisition include an increase in the subsidiary's noncurrent assets in the amount of: 4.)At the end of 2018, consolidation eliminating entry (R) includes a debit to current assets in the amount of: 5.)At the end of 2018, consolidation eliminating entry (O) includes a debit to depreciation expense in the amount of: 6.)At the end of 2018, consolidation eliminating entries (R) and (O) together will have what effect on consolidated other comprehensive income (increase or decrease)?