Required information West Company acquired 60 percent of Solar Company for $301,500 when Solar's book value was $401,500. The newly comprised 40 percent noncontrolling Interest had an assessed fair value of $201.000. Also at the acquisition date, Solar had a trademark (with a 20-year life) that was undervalued in the financial records by $61,000. Also, patented technology (with a 10-year life) was undervalued by $41,000. Two years later, the following figures are reported by these two companies (stockholders' equity accounts have been omitted): Current assets Trademarks Patented technology Liabilities Revenues Expenses Investment income West Company Book Value 621,000 261,000 411,000 (391,000) (901,000) 499,000 Not given Solar Company Book Value $ 301,000 201,000 151,000 (121,000) (401,000) 301.000 Solar Company Fain Value $ 321,000 81,000 51,000 21,000) hat is the consolidated trademarks balance