On January 1, 2017, Plutonium Corporation acquired 80% of the outstanding stock of Sulfurst Inc. for $246,400 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 Current assets $91,000 $91,000 Property, plant & equipment: Land 75,000 95.100 178,600 178,600 Building & machinery (net) Total assets Total liabilities $344,600 $104,900 $104,900 Common stock, 55 par value 97,400 20,000 Additional paid-in-capital Retained earnings Total liabilities and equities 122,300 $344,600 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 Purchase Price and Implied Value $ Less : Book Value of Equity Acquired Difference Between implied and Book Value Land > Balance Goodwill Balance $