Please complete the consolidation tables.

Problem 2. Cost and equity methods with minority interests Parent bought all of the shares of Subsidiary as indicated below on December 31, 20X0. Sub's balance sheet at that time is shown below, along with the fair value (FV) of Sub's assets and liabilities at the date of acquisition Subsidiary Company Balance Sheet as of December 31, 20XO NBV FMV Difference 71,000 86.500 71,000 85,000 Cash Equipment Accumulated depreciation Other assets Patent Note receivable Goodwill Total 20,500 (22,000) 195,000 18,000 104,000 195,000 24,000 109,200 79,500 563,700 6,000 5,200 79,500 111,200 452,500 Liabilities Note payable Common stock ($1 par) APIC Retain Earn Total 212,500 73,000 40,000 46,000 81,000 452,500 212,500 75,200 276,000 2,200 109,000 563,700 111,200 Shares acquired Market value per share Useful life of equipment Useful life of patent Life of note receivable Interest rate of note receivable Interest rate on note pavable Life of note pavable Subsidiary's dividends 36,000 6.90 10 8 4 4.30% 4.70% 4 16,000