On January 2. Year 4, Brady Ltd. a private company, purchased 80% of the outstanding shares of Partridge Ltd. for $6,020.000. Partridge's statement of financial position and the fair values of its identiflabie assets and fiabilities for that date were as follovis. The patents had a remaining useful life of ten years on the acquisition date. The bonds were issued on January 1. Year 2 and mature on December 31, Year 13, Goodwill impairment losses wete as follows: - Year 4:\$82,000 - Year 6:\$64750 Partridge declared and paid dividends of $140,000 in Year 6. Brady uses ASPE for reporting purposes. It elected to use the straight-line method to amortize any premium or discount on bonds payable. On December 31 , Year 6 , the financial statements of the two companies were os follows: Required: (a) Prepare consolidated financial statements on Decernber 31, Year 6. (Input all values as positive numbers.)