Summer Company holds assets with a fair value of $129,000 and a book value of $98,000 and liabilities with a book value and fair value of $29,000. Required: Compute the following amounts if Parade Corporation acquires 70 percent ownership of Summer: a. What amount did Parade pay for the shares if no goodwill and no gain on a bargain purchase are reported? Acquisition price b. What amount did Parade pay for the shares if the fair value of the noncontrolling interest at acquisition is $44,100 and goodwill of $47,000 is reported? Acquisition price c. What balance will be assigned to the noncontrolling interest in the consolidated balance sheet if Parade pays $86,800 to acquire its ownership and goodwill of $24,000 is reported? Balance assigned to noncontrolling interest