Parent Inc. and Sub Inc. had the following balance sheets on July 31, 2022: Assuming that Parent Inc acquires 80% of Sub Inc on August 1, 2022 for cash of $180,000, the liabilities section of Parent's consolidated balance sheet on the date of acquisition would total to what amount if the fair value enterprise (FVE) method were used? $474,000 $470,000 $519,000 $500,000