On January 1, 2017, Plutonium Corporation acquired 80% of the outstanding stock of Sulfurst Inc. for $266,600 cash The following balance sheet shows Sulfurst Inc.'s book values immediately prior to acquisition, as well as the appraised values of its assets and liabilities by Plutonium's experts Sulfurst Inc.'s Sulfurst Inc. Market Value Book Values Current assets $83,000 $83,000 Property, plant & equipment 79,600 159,400 $322,000 $108,300 91,000 21,600 101,100 $322,000 Land 101,500 Building & machinery (net) 159,400 Total assets Total liabilities Common stock, $5 par value Additional paid-in-capital Retained earnings Total liabilities and equities $108,300 Prepare a Computation and Allocation Schedule for the Difference between Book Value and the Value Implied by the Purchase Price. Non- Parent Share Controlling Share Entire Value