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Pharma Company (Pharma) is a pharmaceutical company operating in Winnipeg. It is developing a new drug for treating multiple sclerosis (MS). On January 1, Year 3. Benefit Ltd. (Benefit) signed an agreement to guarantee the debt of Pharma and guarantee a specified rate of return to the common shareholders. In return, Benefit will obtain the residual profits of Pharma. After extensive analysis, it has been determined that Pharma is a controlled special purpose entity and Benefit is its sponsor The balance sheets (in millions of Benefit and Pharma on January 1, Year 3, were as follows: Current assets Property, plant, and equipment Intangible assets Benefit Corrying Amount $ 400 600 100 $ 1,100 $ 245 525 60 270 $ 1,100 Pharma Carrying Amount $ 150 180 70 5 400 $ 160 Fair Value $ 150 190 120 $ 460 $ 160 255 250 Current liabilities Long-term debt Common shares Retained earnings 1 (11) 400 $ An independent appraiser determined the fair values of Pharma's non-current assets. The appraiser was quite confident of the appraised value for the property, plant, and equipment but had some reservations in putting a specific value on the intangible assets Required: Prepare a consolidated balance sheet at January 1 Year 3, assuming that the agreement between Benefit and Pharma established the following fair values for the common shares of Pharma: (Enter your answers in millions of dollars. Leave no cells blank.be certain to enter"0" wherever required. The balance sheets (in millions) of Benefit and Pharma on January 1, Year 3 were as follows) (a) $45 million (b) $40 million (c) $55 million 5 Pharma Company Consolidated Balance Sheet at January 1, Year 3 (in willions) (1) Current assets $ Property, plant, and equipment Intangible assets Goodwill $ Current abilities Long-tere debt Common shares Retained earnings Non-controlling Interest