Problem 2. (25 points) On Jan. 1, 20X9, Vector bought 90% of Scalar Co. for $171,000. The NCI in NA was equal to a proportional share of total firm value. All of Scalar's assets and liabilities book value approximated fair value, except equipment that was worth $25,000 worth more than book value and had a remaining life of 5 years. The book value of equity on that date was 130,000 . Any Goodwill was not impaired. Complete the consolidation entries as of Dec. 31, 209 (the first year). During 20X9 Vector reported separate operating income of $150,000 and paid dividends of $60,000. Scalar reported net income of $40,000 and paid dividends of $25,000. You need to (1) equity method entries (including purchase), (2) complete the consolidation entries, and (3) the Consolidated Net income, NCl in Net Income, and Controlling Interest in Net Income totals