On January 1 , Year 5 , Green Inc. paid $220,200 for 60% of the voting shares of Mansford. Green's balance sheet data on this date just prior to this acquisition were as follows: The balance sheet and other related data for Mansford are as follows: Additional Information: - As at January 1 , Year 5 , the estimated useful lives of the building and equipment were 15 years and 4 years, respectively, and the term to maturity was 10 years for the non-current liabilities. - There has been no goodwill impairment since the date of acquisition. - For both companies, the income tax rate is 35%. Deferred income taxes are recognized on the consolidated financial statement pertaining to the temporary differences arising from the acquisition differential. Required: (a) Prepare a consolidated balance sheet at January 1 , Year 5. (b) Calculate goodwill and non-controlling interest under the identifiable net assets method. (Omit \$ sign in your response.) (c) This part of the question is not part of your Connect assignment