On January 1, 2019, ZZ Company acquired 75% of Top Company's common stock and 62% of its non-voting, cummulative preferred stock. The consideration transferred by ZZ was $972,000 for the common and $341,000 for the preferred. Any excess acquisition-date fair value over book value is considered goodwill. The capital structure of Top immediately prior to the acquisition is: $ 500,000 Common stock, $10 par value [50,000 shares outstanding) Preferred stock, $100 par value [2% cummulative, 3,000 shares outstanding] Additional paid.in capital (common stock] Retained earnings Total stockholders' equity 300,000 227,000 497.000 $_1.524,000 a.) Compute the goodwill recognized in consolidation [7 points) b.) Compute the non-controlling interest in Top at the date of acquisition (4 points)