On January $1,2024,$ Concor Company purchased $8,136$ shares of Marigold Company's common stock for $$118,000.$ Immediately after the stock acquisition, the statements of financial position of Concord and Marigold appeared as follows:

Calculate the percentage of Marigold acquired by Concord Company.

Percentage of Marigold acquired Prepare a schedule to compute the difference between book value of equity and the value implied by the purchase price. Any

difference between the book value of equity and the value implied by the purchase price relates to subsidiary plant assets. Prepare a consolidated balance sheet workpaper as of January $1,2024.$