Please answer questions $1$ and $2,$ thank you!

Company Rock acquires $100\%$ of company Paper. Rock paid $$1,655,000$ for Paper $($assume that the purchase was made using Rocks cash$).$

The following are balances for both companies on purchase date $($before the consolidation$)$:

$\backslash$table$[[$Account$,$ Rock ${?}_{(}),$ Paper ${?}_{(})$