The balance sheets of E Ltd. and J Ltd. on December 30, Year 6, were as follows: On December 31, Year 6, E Ltd. issued 497 shares, with a fair value of $40 each, for 70% of the outstanding shares of J Ltd. Costs involved in the acquisition, paid in cash, were as follows: The carrying amounts of J Ltd.'s net assets were equal to fair values on this date except for the following: E Ltd. was identified as the acquirer in the combination. Required: (a) Prepare the consolidated balance sheet of E Ltd. on December 31, Year 6, under the identifiable net assets method. (b) Prepare the consolidated balance sheet of E Ltd. on December 31, Year 6, under the fair value enterprise method