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Below is the consolidated statement of financial position for Blue at December 31. Year 2. BLUE LTD. CONSOLIDATED STATEMENT OF FINANCIAL POSITION December 31. Year 2 Plant and equipment $1.072.000 Accumulated amortization (204.000) Goodwill 183.000 Inventory 353.000 Accounts receivable 121.000 Cash 29.000 $1.554.000 Ordinary shares $ 426.000 Retained earnings 260.000 Non-controlling interest 114.000 Long-term debt 498.000 Current liabilities 256.000 $1.554.000 Required (a) From the information above. determine the percentage of Joy's ordinary shares purchased by Blue on December 31. Year 2. (b) Which of Joy's assets or liabilities had fair values that were not equal to their carrying amounts at acquisition? Calculate the fair value of each of these assets at December 31, Year 2