The Holtz Corporation acquired 80 percent of the 100,000 outstanding voting shares of Devine, Inc., for $6.90 per share on January 1, 2020. The remaining 20 percent of Devines shares also traded actively at $6.90 per share before and after Holtzs acquisition. An appraisal made on that date determined that all book values appropriately reflected the fair values of Devines underlying accounts except that a building with a 5-year future life was undervalued by $52,500 and a fully amortized trademark with an estimated 10-year remaining life had a $71,000 fair value. At the acquisition date, Devine reported common stock of $100,000 and a retained earnings balance of $249,500. Following are the separate financial statements for the year ending December 31, 2021: Holtz Corporation Devine, Inc. Sales $ (837,000 ) $ (394,500 ) Cost of goods sold 292,000 154,000 Operating expenses 324,000 79,500 Dividend income (16,000 ) 0 Net income $ (237,000 ) $ (161,000 ) Retained earnings, 1/1/21 $ (767,000 ) $ (319,500 ) Net income (above) (237,000 ) (161,000 ) Dividends declared 80,000 20,000 Retained earnings, 12/31/21 $ (924,000 ) $ (460,500 ) Current assets $ 323,500 $ 253,500 Investment in Devine, Inc. 552,000 0 Buildings and equipment (net) 857,500 408,000 Trademarks 151,000 195,000 Total assets $ 1,884,000 $ 856,500 Liabilities $ (640,000 ) $ (296,000 ) Common stock (320,000 ) (100,000 ) Retained earnings, 12/31/21 (above) (924,000 ) (460,500 ) Total liabilities and equities $ (1,884,000 ) $ (856,500 ) At year-end, there were no intra-entity receivables or payables. Prepare a worksheet to consolidate these two companies as of December 31, 2021. Prepare a 2021 consolidated income statement for Holtz and Devine. If instead the noncontrolling interest shares of Devine had traded for $4.73 surrounding Holtzs acquisition date, what is the impact on goodwill?