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d.com/bbcswebdav/pu-100 2. On January 1, 2016, Lopez Co. purchased 90% of Walker Corporation's outstanding shares for $135,000 when the fair value of Walker's net assets were equal to the book values. The balance sheets of Lopez and Walker Corporations at year-end 2015 are summarized as follows: Lopez Walker Assets $590,000 $180,000 Liabilities $70,000 $30,000 Capital stock 360,000 90,000 Retained earnings 160,000 60,000 If a consolidated balance sheet was prepared immediately after the business combination the noncontrolling interest would be a. $9,000. b. $13,500. c. $15,000. d. $16,667 3. On January 1, 2016, Portello International purchased 90% of Shower Corporation's outstanding shares for $135,000 when the fair value of Shower's net assets were equal to the book values. The balance sheets of Portello and Shower's Corporations at year-end 2016 are summarized as follows: Portello $590,000 Shower $180,000 Assets Liabilities Capital stock Retained earnings $70,000 360,000 160,000 $30,000 90,000 60,000 If a consolidated balance sheet was prepared immediately after the business combinatio the capital stock consolidated are: 3. On January 1, 2016, Portello International purchased 90% of Shower Corporation's outstanding shares for $135,000 when the fair value of Shower's net assets were equal to the book values. The balance sheets of Portello and Shower's Corporations at year-end 2016 are summarized as follows: Portello $590,000 Shower $180,000 Assets Liabilities Capital stock Retained earnings $70,000 360,000 160,000 $30,000 90,000 60,000 If a consolidated balance sheet was prepared immediately after the business combination, the capital stock consolidated are: a. $360,000 b. $450,000 c. $270,000 d. $90,000