(c) Calculate the following balances that would appear on Paper's consolidated balance sheet as at December 31, Year 5: Leave no cells blank be certain to enter "O" wherever required.) (i) Inventory Inventory (i) Land Land (ii) Notes payable Notes payable (iv) Non-controlling interest Non-controlling interest (v) Common shares Common shares (d) Assume that an independent business valuator valued the non-controlling interest at $36,350 at the date of acquisition. Calculate goodwill impairment loss and profit attributable to non-controlling interest for the year ended December 31, Year 5. Goodwill impairment loss Profit attributable to non-controlling interest (c) Calculate the following balances that would appear on Paper's consolidated balance sheet as at December 31, Year 5: Leave no cells blank be certain to enter "O" wherever required.) (i) Inventory Inventory (i) Land Land (ii) Notes payable Notes payable (iv) Non-controlling interest Non-controlling interest (v) Common shares Common shares (d) Assume that an independent business valuator valued the non-controlling interest at $36,350 at the date of acquisition. Calculate goodwill impairment loss and profit attributable to non-controlling interest for the year ended December 31, Year 5. Goodwill impairment loss Profit attributable to non-controlling interest