Pesto Corporation acquired 65 percent of Sauce Corporation's common stock on January 1, 20X7, for $278,200 in cash. At the acquisition date, the book values and fair values of Sauce's assets and liabilities were equal, and the fair value of the noncontrolling interest was equal to 35 percent of the total book value of Sauce. The stockholders' equity accounts of the two companies at the date of purchase are as follows: Required: a. What amount will be assigned to the noncontrolling interest on January 1,207, in the consolidated balance sheet? b. Prepare the stockholders' equity section of Pesto and Sauce's consolidated balance sheet as of January 1, 20X7. Complete this question by entering your answers in the tabs below. What amount will be assigned to the noncontrolling interest on January 1,207, in the consolidated balance sheet? Pesto Corporation acquired 65 percent of Sauce Corporation's common stock on January 1, 20X7, for $278,200 in cash. At the acquisition date, the book values and fair values of Sauce's assets and liabilities were equal, and the fair value of the noncontrolling interest was equal to 35 percent of the total book value of Sauce. The stockholders' equity accounts of the two companies at the date of purchase are as follows: Required: a. What amount will be assigned to the noncontrolling interest on January 1,207, in the consolidated balance sheet? b. Prepare the stockholders' equity section of Pesto and Sauce's consolidated balance sheet as of January 1, 207. Complete this question by entering your answers in the tabs below. Prepare the stockholders' equity section of Pesto and Sauce's consolidated balance sheet as of January 1, 207