On January 1st. 2022,X Company purchased 75% of the outstanding common shares and 50% of the outstanding preferred shares of Y Ltd. On January 1st. 2022 the balance sheet and fair values of Ys assets and liabilities were as follows: Y COMPANY Balance Sheet As at January 1st. 2022 Book Values..Fair Values Cash..$130,000.................$130,000 Accounts receivable 120,000 ...............110,000 Inventory.. 320,000................. 290,000 Capital assets(net).. 670,000 TOTAL ASSETS..$1,240,000 Current liabilities.$ 190,000..190,000 Long-term debt 300,000..300,000 Common shares..300,000 Preferred shares. 200,000** Retained Earnings250,000 TOTAL OWNERSEQUITY..$1,240,000 **Par value of a preferred share was $100/share. X Company paid $450,000 for the common shares The preferred shares paid cumulative dividends of 5% of their stated value but dividends for 2020 and 2021 were unpaid. The shares were redeemable, at the option of the issuer, at a premium of $8.00/share. At January 1st. 2022, the capital assets of Y had a remaining useful life of ten years. Any unallocated acquisition differential would be treated as goodwill, which is assessed annually for impairment. X accounts for its investment using the cost method and accounts for the non-controlling interest in its consolidated financial statements using the fair value enterprise method. Required:-

(a) Prepare a schedule to split Ys shareholders equity section at January 1st.2022

(b) Calculate the consolidated goodwill at January 1st.2022

What is the consolidated retained earnings at January 1st.. 2022

(d) Calculate the non-controlling interest at January 1st. 2022