The two following separate cases show the financial position of a parent company and its subsidiary company on November 30, 2014, just after the parent had purchased 90% of the subsidiary's stock: Case I Case II P Company S Company P Company S Company Current assets $ 872,000 $262,400 $ 780,200 $279,300 Investment in S Company 188,700 188,700 Long-term assets 1,394,700 398,500 1,208,300 398,500 Other assets 89,800 40,100 69,400 70,600 Total $2,545,200 $701,000 $2,246,600 $748,400 Current liabilities $ 639,000 $269,300 $ 701,400 $259,900 Long-term liabilities 857,300 291,300 927,100 272,400 Common stock 595,700 180,600 595,700 180,600 Retained earnings 453,200 (40,200 ) 22,400 35,500 Total $2,545,200 $701,000 $2,246,600 $748,400Assume that Company S's balance sheet is the same as the balance sheet used in Case I (from part a). Suppose that there were 50,000 shares of S Company common stock outstanding and that Company P acquired 90% of the shares for $4.50 a share. Shortly after acquisition, the noncontrolling shares were selling for $4.25 a share. Prepare a computation and allocation of dierence schedule considering this information. (Round answers to 0 decimal places, e.g. 125.}