Summer Company holds assets with a fair value of $$124,000$ and a book value of $$96,000$ and liabilities with a book value and fair value of $$23,000.$

Required:

Compute the following amounts if Parade Corporation acquires $65$ percent ownership of Summer:

What amount did Parade pay for the shares if no goodwill and no gain on a bargain purchase are reported?

What amount did Parade pay for the shares if the fair value of the noncontrolling interest at acquisition is $$48,650$ and goodwill of $$38,000$ is reported?

What balance will be assigned to the noncontrolling interest in the consolidated balance sheet if Parade pays $$82,550$ to acquire its ownership and goodwill of $$26,000$ is reported?