Problems 60 points, 20 points per problem) 1.) Yu Co. acquired 80% of Darvish Co. for $4,500 on January 1, 2020 when Darvish's book value was $4,025 and has control over Darvish. Co. Yu Co. accounts for this investment using the full equity method. The shares held by the non-controlling interest investors of Darvish Co. were valued at $1,125 on that date. On the date of acquisition, Darvish had a piece of land and a patent with a five-year life that were undervalued in the financial records. The land was undervalued by $150 and the patent had a market value greater than book value of $100. None of Darvish's other assets or liabilities had fair values different from book values on the acquisition date. Three years later, the two companies provided the selected amounts shown below. Darvish did not issue nor repurchase any stock nor was goodwill impaired over the three years. Assume no pushdown accounting is used. Cash Equipment (net) Common Stock Additional Paid in Capital Retained Earnings 1/1/2022 Retained Earnings 12/31/2022 Dividends Declared Net Income Yu Co. Book Value 26,800 16,400 10,000 20,000 8,500 12,500 1,000 1,260 Darvish Co. Book Value Fair Value 1,200 1,200 1,800 1,500 540 4700 400 600 50 150 a.) Did Yu pay a premium for the shares of Darvish? Yes or No. Show your work. b.) What is the total goodwill that resulted from the acquisition