On January 1, 2020, Holiand Corporation paid $9 per share to a group of Zeeland Corporation shareholders to acquire 60,000 shares of Zeeland's outstanding voting stock, representing a 60 percent ownership interest. The remaining 40,000 shares of Zeeland continued to trade in the market close to its recent average of $8.00 per share both before and after the acquisition by Holland. Zeeland's acquisition date balance sheet follows: On January 1, 2020, Holland assessed the carrying amount of Zeeland's equipment (5-year remaining life) to be undervaiued by $54,000. Holland also determined that Zeeland possessed unrecorded patents (10-year remaining life) worth $414,100. Zeeland's acquisition-date fair values for its current assets and llabilities were equal to their carrying amounts. Any remaining excess of Zeeland's acquisition-date fair value over its book value was attributed to goodwill. The companies' financial statements for the year ending Docember 31,2021 , follow: The companies' financlal statements for the year ending December 31, 2021, follow: At year-end, there were no intra-entity recelvables or payables. a. Compute the amount of goodwill recognized in Holland's acquisition of Zeeland and the allocation of goodwill to the controlilin noncontrolling interest. b. Show how Holland determined its December 31, 2021, Investment in Zeeland account balance. c. Prepare a worksheet to determine the amounts that should appear on Holland's December 31, 2021, consolidated financial statements. Complete this question by entering your answers in the tabs below. Prepare a worksheet to determine the amounts that should appear on Holland's December 31,2021 , consolidated financial statements. a. Compute the amount of goodwill recognized in Holland's acquisition of Zeeland and the allocation of goodwilf to the controiling and noncontrolling interest. b. Show how Holland determined its December 31, 2021, Investment in Zeeland account balance. (Negative amounts should be strown with a minus sign.)