On Januari 1, 2015 figure Balance of PT Holding and PT Subsidiary are as follow: Holding Subsidiary Cash $ 450,000 $ 50,000 Accounts receivable $ 75,000 $ 50,000 Inventory $ 100,000 $ 60,000 Land $ 175,000 $ 40,000 Building $ 300,000 $ 200,000 Pant and equipment $ 400,000 $ 300,000 Total assets $ 1,500,000 $ 700,000 Accounts payable Notes payable Common stock Retained eamings Total lab. & equity $ 200,000 $ 500,000 $ 500,000 $ 300,000 $ 1.500,000 $ $ $ $ $ 150,000 250,000 200,000 100,000 700,000 On January 1, 2015, PT Holding purchased an 80% interest in PT Subsidiary for $310,000 with cash. Differences between the fair value and the book value of the identifiable assets of PT Subsidiary were as follows: Book Vaue Fair Value Land Building Pant and equipment Totalassets $ $ $ $ 40,000 200,000 300,000 540,000 $ $ $ $ 65,000 210,000 340,000 615,000 Required: On the date of acquisition, please prepare the following requirement Prepare joumal entry for the purchase transaction! (nilai max. 5) Prepare a Computation and Allocation Schedule and journal elminination entries! ( max. Prepare consolidation worksheet. The different between Implied Value (IV) and Book Value (BV) are distributed to those identifiables assets, and the rest amount (if any) will be record as Goodwill! (nilai max. 15) 15)