Date of Acquisition Consolidation Eliminating Entries undervalued by $600,000 and unrecorded developed technology was valued at $1,200,000. The estimated fair value of the noncontrolling interest is $2,400,000 at the acquisition date. (a) Calculate total goodwill and its allocation to the controlling and noncontrolling interests. Enter answers using all zeros (do not abbreviate to in thousands or in millions). (b) Prepare the working paper eliminating entries needed to consolidate Pennant and Saylor on January 2, 2013. Enter answers using all zeros (do not abbreviate to in thousands or in millions)