Please find below the financial information of BigNet and Smallport. Smallport Company BigNet Company Book Values Book Values December 31 Fair Values December 31 December 31 $ 300,000 400,000 100,000 Current assets.. Computers and equipment (net). Capitalized software (net). Customer contracts... Notes payable.... Net assets. Common stock-$10 par value. Common stock-$5 par value. Additional paid-in capital Retained earnings, 1/1 Dividends declared Revenues $ 300,000 600,000 1,200,000 700,000 (250,000) 52,550,000 $1,100,000 1,300,000 500,000 (300,000) S 2,600,000 $(1,600,000) (200,000) S 600,000 (40,000) (870,000) 110,000 (1,000,000) 800,000 S(2,600,000) (960,000)* $(100,000) (20,000) (370,000) 10,000 (500,000) 380,000 Expenses.. Owners' equity 12/31. Retained earnings, 12/31 S(600,000) (480,000)* *Retained earnings balance after dlosing out revennes, expenses, and dividends. Note: Parentheses indicate acradit balance On December 31, BigNet acquires Smallport by issuing 26,000 shares of $10 par value common stock values at $100 per share. BigNet also agrees to pay an additional $83,200 to the foremer owners if Smallport's earnings exceeds a certain target during the next period. The probabilistic present value of this contingent liability is $20,000. BigNet pays $40,000 fees to an investment banker in arranging the acquisition. Please prepare a consolidated worksheet on the date of acquisition. ... ... . ... ... ... ... ... ... ... ... ... .... .. :: : :