On December $31,2023,$ Petra Company invests $$38,000$ in Valery, a variable interest entity. In contractual agreements completed on that date, Petra established itself as the primary beneficiary of Valery. Previously, Petra had no equity interest in Valery. Immediately after Petra$$s investment, Valery presents the following balance sheet:

Cash $ $38,000$ Long$-$term debt $ $102,000$

Marketing software $158,000$ Noncontrolling interest $114,000$

Computer equipment $58,000$ Petra equity interest $38,000$

Total assets $ $254,000$ Total liabilities and equity $ $254,000$

Each of the amounts represents an assessed fair value at December $31,2023,$ except for the marketing software.

The December $31$ business fair value of Valery is assessed at $$152,000.$

Required:

If the carrying amount of the marketing software was undervalued by $$43,000,$ what amounts for Valery would appear in Petra$$s December $31,2023,$ consolidated financial statements?

If the carrying amount of the marketing software was overvalued by $$43,000,$ what amounts for Valery would appear in Petra$$s December $31,2023,$ consolidated financial statements? Required A

If the carrying amount of the marketing software was undervalued by $$43,000,$ what amounts for Valery would appear in

Petra's December $31,2023,$ consolidated financial statements?

Note: Input all amounts as positive values. Required A

If the carrying amount of the marketing software was undervalued by $$43,000,$ what amounts for Valery would appear in

Petra's December $31,2023,$ consolidated financial stRequired A

Required B

If the carrying amount of the marketing software was undervalued by $$43,000,$ what amounts for Valery would appear in

Petra's December $31,2023,$ consolidated financial statements?

Note: Input all amounts as positive values.

Required A

Required B

If the carrying amount of the marketing software was overvalued by $$43,000,$ what amounts for Valery would appear in

Petra's December $31,2023,$ consolidated financial statements?

Note: Input all amounts as positive values.atements?

Note: Input all amounts as positive values.