Question 2 (20 marks) Pots Inc. purchased 60% of Spatula Inc.'s common shares for \$186 on June 1, Year 4. Pots and Spatula had the following balance sheets on June 1, Year 4 prior to the purchase: Required a) Prepare the journal entry to record the purchase of Spatula's common shares on June 1, Year 4. b) Prepare the calculation and allocation of acquisition differential schedule and prepare the consolidated balance sheet at June 1, Year 4 (In good format, write out all words completely, including titles and account names. Include all \#s in brackets on the consolidated BS: CV + CV +/- FVIs). c) Calculate goodwill and non-controlling interest on the consolidated balance sheet on June 1, Year 4 under the Identifiable Net Assets (INA) method. Hints: Goodwill = \$100; Consolidated BS total assets =$1,021