Problem Company owns 90 percent of Solution Dairy's stock. The balance sheets of the two companies immediately after the Solution acquisition showed the following amounts Solution Problem Company Dairy Assets Cash &Receivables Inventory Land Buildings&Equipment (net) Investment in Solution Dairy Total Assets $ 141,000 210,000 74,000 395,900 $ 77,000 97,000 45,000 234,000 288,00 $1,108,000 $453,000 Liabilities & Stockholders' Equity Current Payables Long-Term Liabilities Common Stock Retained Earnings Total Liabilities&Stockholders' Equity $ 75,900 261,000 391,000 381,000 $1,108,000 $ 21,000 142,000 77,000 213,000 $453,000 The fair value of the noncontrolling interest at the date of acquisition was determined to be $32,000. The full amount of the increase Problem Company owns 90 percent of Solution Dairy's stock. The balance sheets of the two companies immediately after the Solution acquisition showed the following amounts Solution Problem Company Dairy Assets Cash &Receivables Inventory Land Buildings&Equipment (net) Investment in Solution Dairy Total Assets $ 141,000 210,000 74,000 395,900 $ 77,000 97,000 45,000 234,000 288,00 $1,108,000 $453,000 Liabilities & Stockholders' Equity Current Payables Long-Term Liabilities Common Stock Retained Earnings Total Liabilities&Stockholders' Equity $ 75,900 261,000 391,000 381,000 $1,108,000 $ 21,000 142,000 77,000 213,000 $453,000 The fair value of the noncontrolling interest at the date of acquisition was determined to be $32,000. The full amount of the increase