P3-26 Acquisition Price Darwin Company holds assets with a fair value of $120,000 and a book value of $90,000 and liabilities with a book value and fair value of $25,000. Required Compute the following amounts if Brad Corporation acquires 60 percent ownership of Darwin: a. What amount did Brad pay for the shares if no goodwill and no gain on a bargain purchase are reported? b. What amount did Brad pay for the shares if the fair value of the noncontrolling interest at acqui- sition is $54,000 and goodwill of $40,000 is reported? c. What balance will be assigned to the noncontrolling interest in the consolidated balance sheet if Brad pays $73,200 to acquire its ownership and goodwill of $27,000 is reported