Summer Company holds assets with a fair value of $117,000 and a book value of $81,000 and liabilities with a book value and fair value of $27,000. Required: Compute the following amounts if Parade Corporation acquires 70 percent ownership of Summer: . What amount did Parade pay for the shares if the fair value of the noncontrolling interest at acquisition is $36,900 and goodwill of $33,000 is reported? c. What balance will be assigned to the noncontrolling interest in the consolidated balance sheet if Parade pays $83,300 to acquire its ownership and goodwill of $29,000 is reported?