Polaris Incorporated purchased 80% of The Solar Company on January 2, 2011, when Solar's book value was $800,000 Polans paid $700,000 for their acquisition, and the fair value of noncontrolling interest was $175,000. At the date of acquisition, the fair value and book value of Solar's identifiable assets and liabilities were equal At the end of the year, the separate companies reported the following balances (Using the Implied Goodwill). Polaris Solar Current assets 5,787,003 1,258,009 Plant & equipment 15,299,321 3,487 388 Investment in Solar 780,000 0 Goodwill 0 0 Current liabilities 3,633.000 950,654 Long-term debt 11,680,951 2,800,357 Stockholder's Equity 6,400,159 900,879 (Using the Implied Goodwill). Calculate Consolidated Balances For Each Of The Accounts As Of December 31, 2011