The statements of financial position of Pork Co. and Barrel Ltd. on December 31, Year 2, are shown below: Barrel L7o $ 270,000 Plant and equipment (net) Investment in Barrel Ltd. Inventory Accounts receivable Cash Pork Co. $ 400,000 329,000 120,000 45,000 22,000 $ 916,000 $ 260,000 200,000 240,000 216,000 $ 916,000 Ordinary shares Retained earnings Long-term debt Current liabilities 102,000 48,000 60,000 480,000 120,000 180,000 108,000 72,000 $ 480,000 Pork acquired 70% of the outstanding shares of Barrel on December 30, Year 2, for $329,000. Direct costs of the acquisition amounted to $12,000. The carrying amounts of the net assets of Barrel approximated fair values except for plant and equipment, which had a fair value of $320,000. Required: (a) Prepare a consolidated statement of financial position at December 31, Year 2, under the fair value enterprise method. (a) Prepare a consolidated statement of financial position at December 31," Year 2, under the fair value enterprise method. Pork Co. Consolidated Statement of Financial Position December 31, Year 2 Assets $ 0 Accounts receivable Cash Current liabilities Goodwill $ 0 Pork Co. Consolidated Statement of Financial Position December 31, Year 2 Assets Intangible assets Inventory $ 0 Land Long-term debt Non-controlling interest Ordinary shares $ 0 Assets $ 0 Non-controlling interest Ordinary shares Plant and equipment Retained earnings Trademarks $ 0 (b) Calculate goodwill and non-controlling interest on the consolidated statement of financial position at December 31, Year 2, under the identifiable net assets method. (Omit $ sign in your response.) Goodwill under identifiable net assets method NCI under identifiable net assets method