The following financial statements were prepared on December 31, Year 6: Addinional information: which time silver's retained earnings were $445,000 and accumulated depreciacion was $69,000. The acquisinion sifterentiol en this dase was allocated as follow: - 20\% to undervalued inventory: - the balance to goodwill. Feart accounts for is investment in Shlver usine the coit method and values the nop-coptrollins intevest in its subsidiary based on its fair value on the atguivtion date, proportienuse to the price paid for its controlling interest. Durine Year 3, a goodwil impairment loss of $79,000 was recoenized, and an impaiment teat conducted as at December 31, Year 5 , indicated that a further loss of $29,000 had ocovired. Amortization empence is to be growped with cois of coods sold. Sitver owes Pearl \$84,000 on December 31, Year 6. Required: (a) Prepare consolidated financial statements on Detamber 31. Year 6. (b) Cakalate goodwill impaiement loss and non-controling interest on the conjolidased inceme statement for the year ended December 11, Year 6, under the identiliable net aisets anorasch. (c) Calculate goodwill and non-controling interest on the consolidated talantre sheet as at Decrenber 31 , Vear 6 , under the identifiable net assets appreach