On December 51, Year 3, Muelie. Corp. scquired 90% of the autatsnding ansies of Wilan inc. for a total coat af $272000. The carrymg amount of Wilson's assets, latilieies, snd equty wos equal to foir vslue except for the following: As st December 51 , Yesr 3, the equlament snd pstent had sn estmated useful life of alx snd elgit yesrs, respectivey. The longterm debtis due on danusry t, Year 9 . There was a goodwil impaiment iass af $3,000 in Yesr 5 . There were no ather impsirment lossea. Mueller uses the cast method to accoumt for is investment in Wisan. The book vilues af seiected sccounts for the yesr ended December 3 Yesr 7 were as followa: Requlred: (a) Prease a whedule of chsnges to the scqulatian difierentigl for the four yesr perlod ending December 31, Yeer 7 (Leeve no cells. blenk - be certsin ta enter " 0 " whereser required. Omit $ sign in your response. Negstlve Deductible a mounts should be indicsted by= minus sign.] (b) Colculste conzaliasted net income stributsb e to the psrent, ending retained earningz and non-cantralling interest st December 3 L Yesr 7 (Omit $ slgn lin your response) On December 51, Year 3, Muelie. Corp. scquired 90% of the autatsnding ansies of Wilan inc. for a total coat af $272000. The carrymg amount of Wilson's assets, latilieies, snd equty wos equal to foir vslue except for the following: As st December 51 , Yesr 3, the equlament snd pstent had sn estmated useful life of alx snd elgit yesrs, respectivey. The longterm debtis due on danusry t, Year 9 . There was a goodwil impaiment iass af $3,000 in Yesr 5 . There were no ather impsirment lossea. Mueller uses the cast method to accoumt for is investment in Wisan. The book vilues af seiected sccounts for the yesr ended December 3 Yesr 7 were as followa: Requlred: (a) Prease a whedule of chsnges to the scqulatian difierentigl for the four yesr perlod ending December 31, Yeer 7 (Leeve no cells. blenk - be certsin ta enter " 0 " whereser required. Omit $ sign in your response. Negstlve Deductible a mounts should be indicsted by= minus sign.] (b) Colculste conzaliasted net income stributsb e to the psrent, ending retained earningz and non-cantralling interest st December 3 L Yesr 7 (Omit $ slgn lin your response)