Mickelson Company acquired an 80% interest in Footjoy on January 1 Year for 51,400,000The book value of Foro de lectura 1.200.000 had a fair value that exceeded its book value by $130,000. Footjoy reported $50,000 of net income in Year and paid $20.000 individends. What was the oncorrente date of December 31, Year 1? a. 353,400 b. 356,000 1,403,400 d. 360,000