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CASE 3: [25 Marks] Consolidated F5 on the date of acquisition and for subsequent year International Corporation acquired all of the common stock of Global Corporation on January 1, 2020. As of that date Global Corporation had the following trial balance. Additional information: 1. During 2020. Global Comporation reported net income of $124,800 while paying dividends of $15,600. 2. During 2021, Global Comporasion reponted net income of $171,600, while paying dividends of $46,800 3. Assume that intemational Corporation acquired the common stock of Global Corporation for $764,400 in cash. Any excess of consideration transferred over tair value of assets and liabilties acquired is due to an unamortized patent to be amonized over 10 years. International Corporation decided to use the equity method for this investment. Required: 1. Calculate the book value for Global Corporation. ( 3 marks) 2. Prepare the consideration allocation schedule to assign any excess to identitable assets of Global Copporation. (5 marks) 3. Prepare consolidation worksheet entries for December 31, 2020, (8 marks) 4. Prepare consolidation worksheet entries for December 31, 2021, ( 9 marks)