On January $1,2020,$ Holland Corporation paid $$9$ per share to a group of Zeeland Corporation shareholders to acquire $60,000$ shares of Zeeland$$s outstanding voting stock, representing a $60$ percent ownership interest. The remaining $40,000$ shares of Zeeland continued to trade in the market close to its recent average of $$8\mathrm{.}00$ per share both before and after the acquisition by Holland. Zeeland$$s acquisition date balance sheet follows:

Current assets $ $15,700$ Liabilities $ $237,500$

Property and equipment $($net$)329,700$ Common stock $100,000$

Patents $212,100$ Retained earnings $220,000$

$ $557,500$ $ $557,500$

On January $1,2020,$ Holland assessed the carrying amount of Zeeland$$s equipment $(5-$year remaining life$)$ to be undervalued by $$50,000.$ Holland also determined that Zeeland possessed unrecorded patents $(10-$year remaining life$)$ worth $$420,100.$ Zeeland$$s acquisition$-$date fair values for its current assets and liabilities were equal to their carrying amounts. Any remaining excess of Zeeland$$s acquisition$-$date fair value over its book value was attributed to goodwill.

The companies$$ financial statements for the year ending December $31,2021,$ follow:

Holland Zeeland

Sales $ $(582,600)$ $ $(445,500)$

Cost of goods sold $295,400208,500$

Depreciation expense $73,00032,300$

Amortization expense $15,70019,300$

Other operating expenses $58,80058,400$

Equity in Zeeland earnings $(44,994)0$

Separate company net income $ $(184,694)$ $ $(127,000)$

Retained earnings $1/1$ $ $(821,900)$ $ $(342,400)$

Net income $(184,694)(127,000)$

Dividends declared $50,00030,000$

Retained earnings $12/31$ $ $(956,594)$ $ $(439,400)$

Current assets $ $126,700$ $ $98,500$

Investment in Zeeland $609,2280$

Property and equipment $($net$)854,000276,000$

Patents $152,400168,500$

Total assets $ $1,742,328$ $ $543,000$

Liabilities $ $(465,734)$ $ $(3,600)$

Common stock$$Holland $(320,000)0$

Common stock$$Zeeland $0(100,000)$

Retained earnings $12/31(956,594)(439,400)$

Total liabilities and owners equity $ $(1,742,328)$ $ $(543,000)$

At year$-$end, there were no intra$-$entity receivables or payables.

Compute the amount of goodwill recognized in Holland$$s acquisition of Zeeland and the allocation of goodwill to the controlling and noncontrolling interest.

Show how Holland determined its December $31,2021,$ Investment in Zeeland account balance.

Prepare a worksheet to determine the amounts that should appear on Holland$$s December $31,2021,$ consolidated financial statements.

PLEASE answer all parts of the question $($a$,$b$,$ and c$)$