this is the whole queation.i dont have any additional information

On July 1, 2021, Truman Company acquired a 70 percent interest in Atlanta Company in exchange for consideration of $759.850 in cash and equity securities. The remaining 30 percent of Atlanta's shares traded closely near an average price that totaled $325,650 both before and after Truman's acquisition. In reviewing its acquisition, Truman assigned a $138,000 fair value to a patent recently developed by Atlanta, even though it was not recorded within the financial records of the subsidiary. This patent is anticipated to have a remaining life of five years. The following financial information is available for these two companies for 2021. In addition, the subsidiary's income was earned uniformly throughout the year. The subsidiary declared dividends quarterly. a. What is the excess fair-value assigned to patent and goodwil? b. How did Truman allocate the goodwill from the acquisition across the controlling and noncontrolling interests? c. How did Truman dertive the Investment in Atlanta account balance at the end of 2021? d. Prepare a worksheet to consolidate the financial statements of these two companies as of December 31, 2021. At year-end, there were no intra-entity receivables or payables. Complete this question by entering your answers in the tabs below. What is the excess fair-value assigned to patent and goodwill? How did Truman allocate the goodwill from the acquisition across the Complete this question by entering your answers in the tabs be How did Truman derive the Investment in Atlanta account balance at the TRUMAN COMPANY AND ATLANTA COMPANY Censolidation Worksheet