On June 10, 20X8, Game Corporation acquired 70 percent of Amber Companys common stock. The fair value of the noncontrolling interest was $21,000 on that date. Summarized balance sheet data for the two companies immediately after the stock purchase are as follows:

		Game Corp.			Amber Company
Item		Book Value		Book Value		Fair Value
Cash		$	35,800	$	12,000	$	12,000
Accounts Receivable			38,000		17,000		17,000
Inventory			89,000		27,000		32,000
Buildings & Equipment (net)			130,000		70,000		90,000
Investment in Amber Stock			49,000
Total		$	341,800	$	126,000	$	151,000
Accounts Payable		$	16,000	$	2,000		2,000
Bonds Payable			231,800		79,000		79,000
Common Stock			37,000		14,000
Retained Earnings			57,000		31,000
Total		$	341,800	$	126,000	$	81,000
A. RECORD THE CONSOLIDATION ENTRIES TO PREPARE A CONSOLIDATED BALANCE SHEET IMMEDIATELY AFTER THE PURCHASE OF AMBER COMPANY SHARES. A1.RECORD THE BASIC CONSOLIDATION ENTRY A2.RECORD THE EXCESS VALUE (DIFFERENTIAL) RECLASSIFICATION ENTRY. ******PLEASE USE THE FIGURES ABOVE TO SOLVE THIS QUESTION***** THESE ARE THE FIGURES IN QUESTION TO SOLVE THIS PROLBEM**********