On December 31, 2017, PanTech Company invests $38,000 in SoftPlus, a variable interest entity. In contractual agreements completed on that date, PanTech established itself as the primary beneficiary of SoftPlus. Previously, PanTech had no equity interest in SoftPlus. Immediately after PanTech's investment, SoftPlus presents the following balance sheet: Cash Marketing software Computer equipment Total assets $ 38,000 266,000 76,000 $ 380,000 Long-term debt Noncontrolling interest PanTech equity interest Total liabilities and equity $ 228,000 114,000 38,000 $ 380,000 Each of the above amounts represents an assessed fair value at December 31, 2017, except for the marketing software. Accordingly the December 31 fair value of SoftPlus is assessed at $152,000. If the marketing software was undervalued by $38,000, what amounts for SoftPlus would appear in Pan Tech's December 31, 2017, consolidated financial statements? Account Amount If the marketing software was overvalued by $38,000, what amounts for SoftPlus would appear in PanTech's December 31, 2017, consolidated financial statements? Account Amount