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: PARAGRAPH CORPORATION AND SENTENCE CORPORATION Balance Sheet Data December 31, 20X3 Paragraph Sentence Consolidated Item Corporation Corporation Entity Assets Cash $ 81,650 $ 85,000 $ 166,650 Accounts Receivable 116,000 ? 166,000 Inventory 123,000 98,000 249,000 Buildings & Equipment 418,000 358,000 658,000 Less: Accumulated Depreciation (229,000) (154,000) (229,000) Investment in Sentence ? Corporation Goodwill 27,000 Total Assets $ 728, 740 $ 470,000 $1,037,650 Liabilities & Equities Accounts Payable 133,000 $ 64,000 $ 164,000 Wages Payable ? ? 148, 740 Notes Payable 218,000 128,000 346,000 Common Stock 138,000 93,000 ? Retained Earnings 133,000 143,000 ? Noncontrolling Interest 107, 910 Total Liabilities & $ ? $ 470,000 Equities $1,037,650 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. Required: a. What is the amount of unpaid engineering services at December 31, 20X3, on work done by Paragraph for Sentence? Unpaid amount $ 33,000 b. What balance in accounts receivable did Sentence report at December 31, 20X3? Accounts receivable $ 83,000 c. What amounts of wages payable did Paragraph and Sentence report at December 31, 20X3? Wages Paragraph Sentence $ 106,740 $ 42,000 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? $ 138,000 Capital stock Retained earnings $ 133,000