On december 31, 2014, Pantech Company invests $41,000 in SoftPlus, a variable interest entity. In contractual agreements completed on that date, Pantech established itself as the primary beneficary of SoftPlus. Previously, Pantech had no equity interestvin SoftPlus. Immediately after Pan tech investment, SoftPlus presents thevfollowing balance sheets: Cash $41,000 Marketing software 161,000 Computer equipment 61,000 Total assets $263,000 Long term debt $99,000 non controlling interest 123,000 Pantech's equity interest 41,000 total liabilities and equity $263,000. Each of the above amounts represents an assessed fair value at December 31, 2014, except for the marketing software. a. if the marketing software was undervalued by $41,000, what amounts for SoftPlus would appear in Pantech's December 31, 2014, consolidated financial statements? b. if the marketing software was overvalued by $41,000, what amounts for SoftPlus would appear in Pantech's December 31, 2014, consolidated financial statements?