The Holtz Corporation acquired 80 percent of the 100,000 outstanding voting shares of Devine, Inc., for $770 per share on January 1 , 2020. The remaining 20 percent of Devine's shares also traded actively at $7.70 per share before and after Holtz's acquisition. An appraisal made on that date determined that all book values appropriately reflected the fair values of Devine's underlying accounts except that a building with a 5 -year future life was undervalued by $81,000 and a fully amortized trademark with an estimated 10 -year remaining life had a $75,000 fair value. At the acquisition date, Devine reported common stock of $100,000 and a retained earnings balance of $290,000 Following are the separate financial statements for the year ending December 31,2021 : At year-end, there were no intra-entity receivables or payables. a. Prepare a worksheet to consolidate these two companies as of December 31,2021 . b. Prepare a 2021 consolidated income statement for Holtz and Devine c. If instead the noncontrolling interest shares of Devine had traded for $5.46 surrounding Holtz's acquisition date, what is the impact on goodwill? HOLTZ CORPORATION AND DEUNE, ITC. HOLIZ CORPORAIION AND DEVINE, INC. Consolidated income Statement \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ For Year Ending December 31, 2021} \\ \hline & & \\ \hline & & \\ \hline Total expenses & & \\ \hline & & $ \\ \hline To noncontrolling interest & & 0 \\ \hline To Holtz Corporation & & $ \\ \hline \end{tabular} If instead the noncontrolling interest shares of Devine had trackid for $5.46 surrounding Holtz's acquisition date, what is the impact on goodwill