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: (a1) Case I: Prepare a November 30, 2014, consolidated balance sheet workpaper. Any difference between book value of equity and the value implied by the purchase price relates to subsidiary long-term assets. (Round answers to 0 decimal places, eg. 125. ) Case I: Prepare a November 30, 2014, consolidated balance sheet workpaper. Any difference between book value of equity and