On January 1, Year 2, Taylor Corp. acquired 100% of the outstanding shares of Toronto Inc. for a total cost of $226,000. The carrying amount and fair value of Toronto's assets and liabilities on this date were as follows: On January 1, Year 2, the buildings and trademarks had an estimated useful life of ten and fifteen years, respectively. The long-term debt is due on December 31, Year 6. A goodwill impairment test in Year 4 indicated a value of $23,000 for Toronto's goodwill. There were no other impairment losses. Required: (a) Prepare a schedule of changes to the acquisition differential for each year from the date of acquisition to the end of Year 4. (Leave no cells blank - be certain to enter " O " wherever required. Omit $ sign in your response. Negative/Deductible amounts should be indicated by a minus sign.) On January 1, Year 2, the buildings and trademarks had an estimated useful life of ten and fifteen years, respectively. The long-term debt is due on December 31, Year 6. A goodwill impairment test in Year 4 indicated a value of $23,000 for Toronto's goodwill. There were no other impairment losses. Required: (a) Prepare a schedule of changes to the acquisition differential for each year from the date of acquisition to the end of Year 4. (Leave no cells blank - be certain to enter " 0 " wherever required. Omit $ sign in your response. Negative/Deductible amounts should be indicated by a minus sign.)