Paragraph Corporation acquired controlling ownership of Sentence Corporation on December 31, 20X3, and a consolidated balance sheet was prepared immediately. Partial balance sheet data for the two companies and the consolidated entity at that date follow:

During 20X3, Paragraph provided engineering services to Sentence and has not yet been paid for them. There were no other receivables or payables between Paragraph and Sentence at December 31, 20X3.

Please help solve d and e.

Consolidated Entity $ 161,650 165,000 246,000 657,000 (227,000) PARAGRAPH CORPORATION AND SENTENCE CORPORATION Balance Sheet Data December 31, 20X3 Paragraph Sentence Item Corporation Corporation Assets Cash $ 80,650 $ 81,000 Accounts Receivable 115,000 ? Inventory 122,000 97,000 Buildings & Equipment 417,000 357,000 Less: Accumulated Depreciation (227,000) (152,000) Investment in Sentence Corporation ? Goodwill Total Assets $ 720,170 $ 465,000 Liabilities & Equities Accounts Payable $ 132,000 $ 63,000 Wages Payable ? ? Notes Payable 217,000 127,000 Common Stock 137,000 92,000 Retained Earnings 132,000 142,000 Noncontrolling Interest Total Liabilities & Equities $ ? $ 465,000 26,000 $1,028,650 $ 163,000 143,170 344,000 ? ? 109,480 $1,028,650 Required: a. What is the amount of unpaid engineering services at December 31, 20X3, on work done by Paragraph for Sentence? Unpaid amount $ 32,000 b. What balance in accounts receivable did Sentence report at December 31, 20X3? Accounts receivable $ 82,000 c. What amounts of wages payable did Paragraph and Sentence report at December 31, 20X3? Paragraph $ 102,170 Sentence $ 41,000 Wages payable d. What was the fair value of Sentence as a whole at the date of acquisition? Fair value e. What percentage of Sentence's shares were purchased by Paragraph? (Round your answer to whole percentage.) Ownership in Sentence % f. What amounts of capital stock and retained earnings must be reported in the consolidated balance sheet? $ Capital stock Retained earnings 137,000 132,000 $