On July 1, 2024. Truman Company acquited a 70 percent interest in Atianta Cornpany in exchange for consideration of $762,000 in cash and equity securities. The remaining 30 percent of Atlanta's shares traded closely near an average price that totaled $308,000 both before and after Truman's acquisition. In reviewing its acqulsition. Truman assigned a $112,500 fair value to a patent recently developed by Atlanta, even though it was not recorded within the financial records of the subsidlary. This patent is anticipated to have a remaining life of five years. The following financial information is avallable for these two companies for 2024. In addition, the subsidiary's income was eamed uniformily throughout the year. The subsidlary declared dividends quarterly. Required: o. How did Truman aliocate Atianta's acquisition-date fair value to the varlous assets acquired and liabilities assumed in the combination? b. How did Truman allocate the goodwill from the acquisition across the controlling and noncontroling interests? c. How did Truman derive the Investment in Atlanta account balance at the end of 2024 ? d. Preparea worksheet to consolidate the financial statements of these two companies as of December 31, 2024. At year-end, the were no intra-entity recelvables or payables. Complete this question by entering vour answers in the tabs below. How did Truman allocate Atianta's acquisition-date fair value to the various assets acquired and hobilities assumed in the combination