Private Corporation acquired 100 percent of Special Corporation's common stock for $150,000 cash on January 1, 2022 Summarized balance sheet information for the two companies immediately after the combination is provided: Private Corp. Special Corp. Item Book Value Fair Value Cash and Receivables $ 60,000 $ 15,000 15,000 $ 32,000 110,000 37,000 Inventory Buildings and Equipment (net) Investment in Special Corp. Stock 90,000 125,000 160,000 150,000 Total $ 480,000 $ 137,000 $ 40,000 $ 15,000 $ 15,000 Accounts Payable Bonds Payable 200,000 42,000 42,000 Common Stock 110,000 30,000 Retained Earnings 130,000 50,000 Total $ 480,000 $ 137,000 1) What is the amount of differential associated with the acquisition? 2) What amount of goodwill will be reflected in the consolidated balance sheet? 3) What will be amount of inventory in the consolidated balance sheet? 4) What will be amount of retained earnings in the consolidated balance sheet