Exercise 1. Aqua International purchased 80% of Milestone Company's outstanding common stock for $200,000 on January 2,2018. At that time, the fair value of Milestone's net assets were equal to the book values. The balance sheets of Aque and Milestone at January 2, 2018 are summarized as follows: Required: Determine the consolidated balances as of January 2,2018 for the following five balance sheet line items: Goodwill, Liabilities, Capital Stock, Retained Earnings, and Noncontrolling Interest