Consolidation Eliminating Entries, Date of Acquisition: U.S. GAAP and IFRS Plummer Corporation acquired 90 percent of Softek Technologies' voting stock by issuing 200.000 shares of st par common stock with a fair value of S100.000.000. In addition, Plummer paid $2.000.000 in cash to the consultants and accountants who advised in the acquisition Softek's shareholders' equity at the date acquisition is as follows: Common stock Additional paid-in capital Retained deficit Accumulated other comprehensive loss Treasury stock Total $ 400,000 20,000,000 (10,000,000) 11,000,000) (500,000) $8.900.000 Saftok's assets and liabilities were carried at fair value except as noted below: Book value Fair value $12,000,000 Plant assets, net Trademarks Customer lists $6,000,000 2.000.000 3,000,000 The fair value of the noncontrolling interest is estimated to be $9.000.000 at the date of acquisition Required a. Prepare the acquisition entry on Plummer's books and the working paper consolidation eliminating entries at the date of acquisition following U.S. GAAP