On January a, aoxa, Pleat Comspary aquired 8O percent of Sainch Corpor ation's commons t S344000 in cash At the acquintion date, the book values and tair vaures oft sk'ss were equal, and the fair value of the noncontromng interest was equal to 20 percent ae of Stitch. The stockholders' equity accounts of the two companies at the acqdition date e Common Stock (S5 par value) Additional Paid-In Capital Retained Earnings Total Stockholders' Equity leal Sitch 500,000 200, 80,000 150,000 S 1.150,000 430000 300,000 350,000 Noncontrolling interest statement for 20X9 was assigned income of $11,000 in Pleat's consolidated income 15) Based on the preceding information, what amount will be assigned to the noncontrolling interest on January 3, 20X9, in the consolidated balance sheet? A) $86,000 B) $44,000 C) $68,800 D) $50,000 1, 20X9, Playa Corporation paid $340,000 for all of Seashore Company's outstanding common stock. On that date, the costs and fair values of Seashore's recorded assets and liabilities were as follows: Fair Value S 50,000 S 50,00 Cost Cash and Receivables Inventory Buildings and Equipment (net) Liabilities Net assets 120,000 200,000 125,000 240,000 100,000)(100,000 270,000 315.000 16) Based on the preceding information, the differential reflected in a consolidation worsh prepare a consolidated balance sheet immediately after the business combination is: A) SO. B) $25,000 C) $70,000. D) $45,000