On January 2, Pearl borrowed $60,000 and used te proceeds to purchase 90% ofthe outstanding common shares of Silver Pearl had no prior equity interest in Siver. Ten equal principal and interest payments begin on December 30. The excess of the impied fair value of SiherOerthe carrying amort of its identifiable net assets should be assigned 60% to inventory and 40% to goodwil Additionaly the fair value of the noncontro ng interest (NCI) is 10% ofthe imped fair value ofthe acquiree. The folowing are the balance sheets of Pearl and Silver on January1 Peat Siver Curent Assets Non Current Assets 70,000 20,000 90,00040,000 160,00060,000 Total Assets Cuurent Liabifties Non CuTent Liabifties Equity 30,00010,000 0 80,00050,000 160,00060,000 50,000 Total Liabiities & Equity On Pearfs January 2 consoidated balance sheet, Possible Poins You Eamed Place Your EaloWW a) curent assets b) non curent assets c) curent iabiities- d) the sun of the non currentliabiities and the NCI ej sharehoders equty shou'd be 2 2 2 2 2 10 0