P3-25 Reported Balances Roof Corporation acquired 80 percent of the stock of Gable Company by issuing shares of its com- mon stock with a fair value of $192,000. At that time, the fair value of the noncontrolling interest was estimated to be $48,000, and the fair values of Gable's identifiable assets and liabilities were $310,000 and $95,000, respectively. Gable's assets and liabilities had book values of $220,000 and $95,000, respectively. Required Compute the following amounts to be reported immediately after the combination a. Investment in Gable reported by Roof. b. Goodwill for the combined entity. c. Noncontrolling interest reported in the consolidated balance sheet