Parent acquired Subsidiary on December 31, 20x0. Subsidiary's balance sheet at that date, along with associated fair values, is shown below. Subsidiary used pushdown accounting. Value of Sub's stock $ 6.50 Shares of Sub acquired 100,000 Remaining useful lives Equipment 10 Patent 5 Information about the note payable Remaining term 5 Interest rate 4.80% The note is due in equal annual payments of principal and interest Excess Subsidiary Company December 31, 20X0 Cash Other current assets Equipment Accumulated depreciation Land Patent Goodwill Total Book Value $ 71,900 $ 519,840 705,500 (296,300)| 112,200 87,000 Fair Value 71,900 $ 519,840 482,900 73,700 141,400 109,600 89,080 1,414,720$ 29,200 22,600 89,080 214,580 1,200,140$ $ Accounts payable Other current liabilities Notes payable Common stock ($1 par value) Additional paid-in capital Retained earnings Total 120,150 $ 335,770 299,820 100,000 213,540 130,860 1,200,140 120,150 $ 335,770 308,800 650,000 8,980 205,600 1,414,7205 214,580 Subsidiary acquired no equipment in 20X1. Determine the following balances Parent Subsidiary Consolidated 74,840 Depreciation expense Interest expense 45,020 Patent 133,700 Pushdown capital