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The balance sheets of Hall Corp, and McGraw Ltd. on December 31, Year 4, were as follows: On December 31, Year 4, Hill purchased 80% of the common sheres of McGraw for $288,000 plus a commitment to pay an additional $100,000 in two years if sales grow by more than 30% over the next two years. An independent business valuator stated that the contingent consideration based on sales growth could have settled by Hill by paying an extra $48,000 at the date of acquisition. On this dote, the inventory of McGraw had a fair value of $216,000, its land had a fair value of $87,000, and its plant and equipment had a fair value of $394,000 Required: Prepare a consolidated balance sheet as at December 31, Year 4 , under the fair value enterprise method. On December 31, Year 4, Hill purchased 80% of the common shates of McGraw for $288,000 plus a commitment to pay an additional $100,000 in two years if sales grow by more than 30% over the next two years. An independent business valuator stated that the contingent consideration based on sales growth could have settied by Hili by paying an extra $48,000 at the date of acquisition. On this date, the inventory of McGraw had a fair value of $216,000, its land had a fair value of $87,000, and its plant and equipment had a fair value of $394,000. Required: Prepare a consolidated balance sheet as at December 31 , Year 4 , under the fair value enterprise method