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E2.1 Calculation of the effects of conselidasen under the pareed and ematry theories Alptar showed the followiteg balanses under sleetholders' equity! A1 the date of acquevinon, excess of tai value ef Nlpha's iaventary ovet beok valae was $100,000. The was \$250000. The scparate firancial atakments for Thi and Algha for the year endod 31 Decoriber 20ct ane shoen below: Imoee tax effects: Requires: Complote the consolidated financial statomors for thei asd Alpha for the ycar endod 31 December 20xt under the pesent and entity theories of sonsolidution. E2.1 Calculation of the effects of conselidasen under the pareed and ematry theories Alptar showed the followiteg balanses under sleetholders' equity! A1 the date of acquevinon, excess of tai value ef Nlpha's iaventary ovet beok valae was $100,000. The was \$250000. The scparate firancial atakments for Thi and Algha for the year endod 31 Decoriber 20ct ane shoen below: Imoee tax effects: Requires: Complote the consolidated financial statomors for thei asd Alpha for the ycar endod 31 December 20xt under the pesent and entity theories of sonsolidution