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Problem 3-30 (LO 3-1, 3-3, 3-6) ant acquired all of Small's common stock on January 1, 2014, in exchange for cash of $770,000. On that day, Small reported common and retained earnings of $400,000. At the acquisition date, $60,500 of the fair-value price was attributed to stock of $170,000 undervalued land while $79,00 portion of the acquisition-date excess fair value over book value was viewed as goodwill. Over the next few years, Giant applied the equity method to the recording of this investment. 0 was assigned to undervalued equipment having a 10-year remaining life. The $60,500 unallocated Following are individual financial statements for the year ending Dec declared and paid dividends in the same period. Credits are-indicated by parentheses. ember 31, 2018. On that date, Small owes Giant $12.900. Small Giant Sma11 $ (1,347,400) (423,000) cost of goods sold Depreciation expense Equity in income of Small 633,000 211,500 132,000 146,000 Net income s (640,000) (145,000) Retained earnings, 1/1/18 Net income (above) Dividends declared $(1,680,000) (702,000) (145,000) (640,000) 310,000 100,000 $(2,010,000) (747,000) Retained earnings, 12/31/18 Current assets Investment in Small Land Buildings (net) Equipment (net) Goodwi11 485,500 300,000 1,077,500 521,000 370,000 698,000 181,000 466,000 340,000 3,152,000 1,287,000 Total assets Liabilities Common stock Retained earnings (above) $(892,000) (370,000) (170,000) (250,000 2,010,000 747.000 Total 1iabilities and equities $(3,152,000) $(1,287,000) a. How was the $137,100 Equity in Income of Small balance computed? b. Determine the totals to be reported by this business combination for the year ending December 31, 2018. c. Prepare a consolidation worksheet for Giant and Small for the year ending December 31, 2018. d. if Glant determined that the entire amount of goodwill from its investment in Small was impaired in 2018, what journal entry would Glant make to record such impairment