On January 1, 2020, Paloma Corporation exchanged $1,710,000 cash for 90 percent of the outstanding voting stock of San Marco Company. The consideration transferred by Paloma provided a reasonable basis for assessing the total January 1, 2020, fair value of San Marco Company. At the acquisition date. San Marco reported the following owners' equity amounts in its balance sheet: In determining its acquisition offer, Paloma noted that the values for San Marco's recorded assets and liabilities approximated their fair values. Paloma also observed that San Marco had developed internally a customer base with an ossessed fair value of $800,000 that was not reflected on San Marco's books. Paloma expected both cost and revenue synergles from the combination. At the acquisition date, Paloma prepared the following fair-value allocation schedule: At December 31, 2021, the two companies report the following balances: At December 31, 2021, the two companies report the following balances: At year-end, there were no intra-entity receivabios or payables. a. Dotermine the consolidated balances for this business combination as of December 31,2021. b. If instead the noncontroling interest's acquistion-date fair value is assiessed at sia7,500, what changes would be cvident in the consolidated statements