Consolidated Balances, Different Acquirers Microtech Corporation and Web net Solutions, Inc. have identical balance sheets, as follows (in millions): Microtech's property, plant and equipment has a fair value of $70 million, and its patents have a fair value of $15million. Microtech also has developed technology with a fair value of $100 million and client relationships worth $29 million. Both intangibles satisfy the Codification's criteria for capitalization. Webnet Solution's assets and are all fairly stated and it has no previously unrecorded intangibles. Assume that the two companies have the same stock price. Microtech and Webnet Solutions are planning a business combination. One company will issue $200 million in stock, with a par value of $1 million, for the stock of the other company. They are not sure who will issue the stock, and therefore who will be the acquirer in this transaction. Required Prepare a consolidated balance sheet working paper, assuming Microtech is the acquiring company and issues $200 million in stock for all of the stock of Webnet Solutions. Prepare a consolidated balance sheet working paper, assuming Webnet Solutions is the acquiring company, and issues $200 million in stock for all of the stock of Microtech