On January $1,2019,$ Parflex Corporation exchanged $$344,000$ cash for $90$ percent of Eagle Corporation's outstanding voting stock Eagle's acquisition date balance sheet follows:

On January $1,2019,$ Parflex prepared the following fair$-$value allocation schedule:

$\backslash$table$[[$Consideration transferred by Parflex,$344,000$

FOR THIS QUESTION ONLY A AND B$.$ A ASKS FOR THE GOODWILL ALLOCATION TO CONTROLLING AND NONCONTROLLING INTEREST.

B$.$ SHOW HOW PARFLEX DETERMINED.. USING THESE INPUTS. QUESTIONS ASKS FOR THESE SPECIFICALLY THANK YOU!! :$)))$

Initial:

$2019-2020$ Change in Eagle RE:

Excess fair value amortization:

Equity Income $2021$:

Eagle $2021$ Dividends:

$=$ Investment in Eagle $12/31/21$: