Incomplete Data Blue Corporation acquired controlling ownership of Skyler Corporation on December 31, 20X3, and a consolidated balance sheet was prepared immediately. Partial balance sheet data for the two companies and the consolidated entity at that date follow: BLUE CORPORATION AND SKYLER CORPORATION Balance Sheet Data December 31, 20X3 Item Blue Corporation Skyler Corporation Consolidated Entity Cash $ 63,650 $ 35,000 $ 98,650 Accounts Receivable 98,000 ? 148,000 Inventory 105,000 80,000 195,000 Buildings and Equipment 400,000 340,000 780,000 Less: Accumulated Depreciation (215,000) (140,000) (355,000) Investment in Skyler Corporation Stock ? Goodwill 9,000 Total Assets $620,000 $380,000 $875,650 P5-30 (continued) Accounts Payable $115,000 $ 46,000 $146,000 Wages Payable ? ? 94,000 Notes Payable 200,000 110,000 310,000 Common Stock 120,000 75,000 ? Retained Earnings 115,000 125,000 ? Noncontrolling Interest 90,650 Total Liabilities and Equities $ ? $380,000 $875,650 During 20X3, Blue provided engineering services to Skyler and has not yet been paid for them. There were no other receivables or payables between Blue and Skyler at December 31, 20X3. Required a. What is the amount of unpaid engineering services at December 31, 20X3, on work done by Blue for Skyler? b. What balance in accounts receivable did Skyler report at December 31, 20X3? c. What amounts of wages payable did Blue and Skyler report at December 31, 20X3? d. What was the fair value of Skyler as a whole at the date of acquisition? e. What percentage of Skylers shares were purchased by Blue? f. What amounts of capital stock and retained earnings must be reported in the consolidated balance sheet