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Padre, Inc. buys 80 percent of the outstanding common stock 2021, for $826.240 cash. At the acquisition date, i Siena's total fair value, including the noncontro at $1,032.800 although Sierra's book value was only $645,000. Also, several individual items on Sierra's values that differed from their book values as follows 327, 400 idings equipment (10 year remaining life) yriga (20-year remaining life) 146,608 280, 606 Notes pays able (due in 8 years) (196{ bee) (183, 260) alreporting purposes, Padre, Inc., employs the equity method toaccount for this investment. The following account balances year ending December 31, 2021, for both companies Padre (1, 534, 940) 675,900 7561 000 424 080 354 000 18, 600 7.,300 531500 9,060 (168,560 (540 080) $ (217, COON 6(1 377 500) (485,800) (540 090) (217,098) 260, Gee (637 7909)