Question 2 (20 marks) Time purchased 80% of Roman's common shares for $230,000 on June 1, Year 4. Time and Roman Inc. 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 Roman's common shares on June 1, Year 4. b) Prepare calculation and allocation of acquisition differential schedule and the consolidated balance sheet at June 1, Year 4 (in good format and 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 balances that would appear on the consolidated balance sheet on June 1, Year 4 under the Identifiable Net Assets (INA) method. Hints: Goodwill =$156,500; Consolidated BS total assets =$1,082,500