On January 1, 2020, Holland Corporation pald $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 undervalued by $58,000. Holland also determined that Zeeland possessed unrecorded patents (10-year remaining lffe) worth $300,600. Zeeland's acquisition-date falr values for its current assets and liabilities were equal to thelr carrying amounts. Any remaining excess of Zeeland's acquisition-date falr value over its book value was attributed to goodwill. The companles' 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 controlling and 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 financlal a. Compute the amount of goodwill recognized in Holland's acquisition of Zeeland and the allocation of goodwill to the controlling and noncontrolling interest. b. Show how Holland determined its December 31, 2021, Investment in Zeeland account balance. (Negative amounts should be shown with a minus sign.) Prepare a worksheet to determine the amounts that should appear on Holland's December 31,2021 , consolidated financial statements. (For accounts where multiple consolidation entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet. Input all amounts as positive values.)