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The Holtz Corporation acquired 80 percent of the 100.000 outstanding voting shares of Devine, Inc., for $7:10 per share on January 1. 2020. The remaining 20 percent of Devine's shares also traded actively at $7.10 per share before and after Holtz's acquisition. An appraisal made on that date determined that all book values appropriately reflected the fair values of Devine's underlying accounts except that a building with a 5-year future life was undervalued by $50,000 and a fully amortized trademark with an estimated 10-year remaining life had a $80,000 fair value. At the acquisition date. Devine reported common stock of $100,000 and a retained earnings balance of $292,000. Following are the separate financial statements for the year ending December 31, 2021: Sales Cost of goods sold Operating expenses Dividend income Net income Retained earnings, 1/1/21 Net income (above) Dividends declared Retained earnings, 12/31/21 Current assets Investment in Devine, Inc. Buildings and equipment (net) Trademarks Total assets Liabilities Connon stock Retained earnings, 12/31/21 (above) Total liabilities and equities Holtz Corporation $ (761,680) 267,600 258, eee (16,eee) $ (252,eee) $ (744,688) (252,688) 80,eee $ (916,000) $ 294, een 568,000 810,000 164,000 $ 1,836, eee $ (680, eee) (320,eee) (916,688) $ (1,836,000) Devine, Inc. $ (396,750) 124, eee 114,750 @ $ (158,688) $ (362,688) (158,888) 20,000 $ (500, eee) $ 161,00 483, eee 188, eee $ 824,000 $ (224,688) (188,eee) (500, eee) $ (824,000) At year-end, there were no intra-entity receivables or payables. a. Prepare a worksheet to consolidate these two companies as of December 31, 2021. b. Prepare a 2021 consolidated income statement for Holtz and Devine. c.lf instead the noncontrolling Interest shares of Devine had traded for $5.22 surrounding Holtz's acquisition date, what is the impact on goodwill? Accounts Noncontrolling Interest Consolidated Totals Sales HULIZ CORPORATION AND DEVINE, INC. Consolidation Worksheet For Year Ending December 31, 2021 Holtz Devine Consolidation Entries Corporation Inc. Debit Credit IS $ (761.000) (398,750) 267,000 124.000 258,000 114.750 18.000 (16,000) 0 18,000 is $ (252.000) (158,000) $ (1.157,750) 391,000 390.750 0 Cost of goods sold Operating expenses Dividend income Separate company net income Consolidated net income NI attributable to noncontrolling interest NI attributable to Holtz Corp. s 28.000 (378,000) 28.000 (348,000) $ 362,000 41,600 Retained earnings Net income Dividends declared $ (744,000) (252,000) 80,000 $ (910,000) IS (362,000) (158,000) 20.000 S (500,000) S (785,600) (348,000) 80,000 $ (1,053,800) 16,000 4,000 Retained earnings 12/31/21 IS Current assets Investment in Devine, Inc. Buildings and equipment (net) Trademarks Goodwill Total assets IS 294,000 568,000 810,000 164,000 0 $ 1.838,000 $ 161,000 0 483.000 180,000 0 S 824,000 41,600 40.000 72,000 188,000 609,800 10,000 8,000 455,000 0 1,323,000 408,000 188,000 2,374,000 $ Liabilities S (824,000) $ (600.000) (320,000) (916,000) $ (224,000) (100,000) (500,000) 100,000 (320,000) (1.053.800) Common stock Retained earnings, 12/31/21 (above) NCI in Devine, 1/1 NCI in Devine, 12/31 152,400 (152.400) (128,400) 128.400 x S (2.374,000) Total liabilities and equities IS (824,000) $ (1.838,000) $837,600 $837,600 HOLTZ CORPORATION AND DEVINE, INC. Consolidated Income Statement For Year Ending December 31, 2021 Sales $ 1,157.750 Cost of goods sold 391.000 Operating expenses 390.750 Total expenses 781,750 Consolidated net income $ 378,000 To noncontrolling interest $ 28,000) To Holtz Corporation $ 404.000