On January 1, 2019, Parflex Corporation exchanged $344,000 cash for 90 percent of Eagle Corporations outstanding voting stock. Eagles acquisition date balance sheet follows: Cash and receivables $ 15,000 Liabilities $ 76,000 Inventory 35,000 Common stock 150,000 Property and equipment (net) 350,000 Retained earnings 174,000 $ 400,000 $ 400,000 On January 1, 2019, Parflex prepared the following fair-value allocation schedule: Consideration transferred by Parflex $ 344,000 10% noncontrolling interest fair value 36,000 Fair value of Eagle 380,000 Book value of Eagle 324,000 Excess fair over book value 56,000 to equipment (undervalued, remaining life of 9 years) 18,000 to goodwill (indefinite life) $ 38,000 The companies financial statements for the year ending December 31, 2021, follow: Parflex Eagle Sales $ (862,000 ) $ (366,000 ) Cost of goods sold 515,000 209,000 Depreciation expense 191,200 67,000 Equity in Eagle's earnings (79,200 ) 0 Separate company net income $ (235,000 ) $ (90,000 ) Retained earnings 1/1 $ (500,000 ) $ (278,000 ) Net income (235,000 ) (90,000 ) Dividends declared 130,000 27,000 Retained earnings 12/31 $ (605,000 ) $ (341,000 ) Cash and receivables $ 135,000 $ 82,000 Inventory 255,000 136,000 Investment in Eagle 488,900 0 Property and equipment (net) 964,000 328,000 Total assets $ 1,842,900 $ 546,000 Liabilities $ (722,900 ) $ (55,000 ) Common stockParflex (515,000 ) 0 Common stockEagle 0 (150,000 ) Retained earnings 12/31 (605,000 ) (341,000 ) Total liabilities and owners' equity $ (1,842,900 ) $ (546,000 ) At year-end, there were no intra-entity receivables or payables. Compute the goodwill allocation to the controlling and noncontrolling interest. Show how Parflex determined its Investment in Eagle account balance. Determine the amounts that should appear on Parflexs December 31, 2021, consolidated statement of financial position and its 2021 consolidated income statement.