Problem 35 please, including the worksheet on part c!

35. On December 31. Pacifica, loc, acquired 100 percent of the voting stock of Segutos Company. Pacifica will maintain Seguros as a wholly owned subsidiary with its own legal and accounting identity. The consideration transferred to the owner of Sezuros included $0,000 newly issued Pacifica common shares ( $20 market value, \$5 par value) and an agreement to pay an additional $130,000 cash if Seguros meets certaia projoct completion goals by December 31 of the following year. Pacifica estimates a 50 percent probability that Seguros will be successful in meeting these goals and uses a 4 percent discount rate to represent the time value of money. Immediately prior to the acquisition, the following data for both firms were available: 35. On December 31. Pacifica, loc, acquired 100 percent of the voting stock of Segutos Company. Pacifica will maintain Seguros as a wholly owned subsidiary with its own legal and accounting identity. The consideration transferred to the owner of Sezuros included $0,000 newly issued Pacifica common shares ( $20 market value, \$5 par value) and an agreement to pay an additional $130,000 cash if Seguros meets certaia projoct completion goals by December 31 of the following year. Pacifica estimates a 50 percent probability that Seguros will be successful in meeting these goals and uses a 4 percent discount rate to represent the time value of money. Immediately prior to the acquisition, the following data for both firms were available