On January 1, 2021, Morey, Inc., exchanged $180,575 for 25 percent of Amsterdam Corporation. Morey approprlately applled the equlty method to this Investment. A. January 1, the book values of Amsterdam's assets and llabllitles approximated thelr falr values. On June 30, 2021, Morey pald $605,500 for an additional 70 percent of A.msterdam, thus Increasing Its overall ownership to 95 percent. The price pald for the 70 percent acquisition was proportlonate to A.msterdam's total falr value. A.t June 30, the carrying amounts of Amsterdam's assets and labilltles approximated thelr falr values. Any remalning excess falr value was attrlbuted to goodwill. A.msterdam reports the following amounts at December 31, 2021 (credit balances shown in parentheses): Amsterdam's revenue and expenses were distrlbuted evenly throughout the year, and no changes In Amsterdam's stock have occurred. a. Using the acquisition method, calculate the acqulsition-date falr value of A.msterdam to be Included In Morey's June 30 consolidated financlal statements. b. Using the acqulsition method, calculate the revaluation galn (or loss) reported by Morey for its 25 percent Imvestment In Amsterdam on June 30 . c. Using the acqulsition method, calculate the amount of goodwill recognized by M orey on Its December 31 consolldated balance sheet (assume no Impalrments have been recognized). d. Using the acquisition method, calculate the noncontrolling Interest amount reported by Morey on Its June 30 and December 31 consolidated balance sheet