On january $12014,$ Pan corporation purchased a $80\%$ interest in Slit corporation at book value $($equal to fair value$).$ At that time, Slit owned $60\%$ interest in tap corporation $($acquired at book value equal to fair value$)$ and a $15$ percent interest in tap company. The four companies had the following seperate incomes and dividends for $2014$ Determine the controlling and non controlling interest share of consolidation net income.Boon Corporation purchased a $17\%$ interest in Doyle Company on January $1,2021,$ as an available

for sale investment for a price of $$103,530.$

On January $1,2024,$ Boon Corporation purchases $13,340$ additional shares of Doyle Company from

existing shareholders for $$262,798($Compute cost per share to tenth of a decimal$).$ Doyle

Company had the following balance sheet just prior to Boon's second purchase:

Boon Company believes that the assets and liabilities have the following fair values:

Any remaining excess is attributed to goodwill.

Prepare the value analysis and the determination and distribution of excess schedule for

the second purchase.

Record the investment made by Boon on January $1,2024,$ and any required adjustment

of the prior $17\%$ interest.