Situation: The separate statements of financial position of Parteger Inc. and Sunrise Inc. as at December 31, 20X5, appear below. Parteger paid $240,000 to acquire 80% of the common shares of Sunrise on December 31,20X5. Required: a) Prepare Parteger's consolidated SFP at the date of acquisition (December 31, 20X5), assuming that Parteger elects to use the INA approach to value the NCI