On January 1, 2017, Plutonium Corporation acquired 80% of the outstanding stock of Sulfurst Inc. for $287,900 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 Book Values Sulfurst Inc.'s Market Values $87,800 $87,800 102,400 169,200 Current assets Property, plant & equipment: Land Building & machinery (net) Total assets Total liabilities Common stock, $5 par value Additional paid-in-capital Retained earnings Total liabilities and equities 81,500 169,200 $338,500 $95,000 93,800 20,500 129,200 $338,500 $95,000 *(a) Prepare a Computation and Allocation Schedule for the Difference between Book Value and the Value Implied by the Purchase Price. Parent Share Non- Controlling Share Entire Value