Dividends declared $5,000 tor noncontrolling interest in subsidiary income, noncontrolling interest, Calvin al state. 1 fair value, Determine the a rmine the amounts that Beckman should report in its year-end consolidated financia ments for no (n et of accumulated depreciation), and the process trade secn 28) Plaza, Inc., a cquires 80 aucquires 80 percent of the outstanding common stock of Stanford Corporatic 000. Also at the acquisition 2018, in exchange for $900,000 cash. At the acquisition date, Stanford's total f including the noncontrolling interest, was assessed at $1,125, everal individual items on Stanford's financial records had fair values that differed from their book values as follows: Stanford's book value was $690,000. Book Value Fair Value $360,000 $383,000 330,000 Tradenames (indefinite life) 290,000 Property and equipment (net, 8-year Patent (14-year remaining life) For int 132,000 272,000 ernal reporting purposes, Plaza, Inc., employs the equity method to account for this t. The following account balances are for the year ending December 31, 2018, for both investmen companies