Far Corporation ucquired an 80 percent interest in Sei Corporation for $480,000 on January 1 . 2021, when Sei's stockholders' equity consisted of $400,000 capital stock and $50,000 retained carnings. The excess fair value over book, value acquired was assigned to plant assets that were undervalued by 5100,000 and to goodwill. The undervalued plant assets had a four-year useful Iffe Addirianal Information 1. Pat's account receivable includes $10,000 owed by Sci. 2. Sci mailed its check for $40,000 to Pat on December 30, 2022, in settlement of the advance. 3. A $20,000 dividend was declared by Sci on December 30,2022 , but was not recorded by Pat: 4. Fii Required: 1) Prepare the elimination entries required for consolidation on December 31, 2022. Show all required compulations 2) Prepane the consolidation working papers for Parent and Subsidiary for the year ended December 31, 2022. 3) State which items have been amortized and which have not, and why