The following two consolidation eliminating entries were made immediately following Plains' acquisition of a 100 percent ownership interest in Seaboard for $88,000,000 cash: 48,000,000 (E) Shareholders' equity-Seaboard ? Investment in Seaboard (R) Goodwill ? Noncurrent assets Investment in Seaboard 2,000,000 ? Required Compute the following amounts: a. Book value of Seaboard at the date of acquisition. $ million b. Excess paid over the book value of net assets acquired. $ million C. Goodwill. $ million Check