Venus Company purchases 17,400 shares of Sundown Company for $599,200. Just prior to the purchase, Sundown Company has the following balance sheet: Assets Liabilities and Equity Accounts receivable............... $ 60,000 Accounts payable............ $ 60,000 Inventory.............. 98,000 Bonds payable .................. 430,000 Buildings (net). 367,000 Common Stock ($4 par)...... 80,000 Equipment (net)..................... 244,000 Paid-in capital in excess of par ... 120,000 Customer lists....................... 41,000 Goodwill.............. 80,000 Retained earnings............ ... 200,000 Total assets........ S 890.000 Total liabilities and equity. S 890.000 S H CL)............. Venus Company believes that the assets and liabilities have the following fair values: Accounts receivable Inventory Buildings Equipment Customer lists Accounts payable Bonds payable $40,000 148,000 542,000 434,000 91,000 50,000 455,000 1. Prepare the value analysis schedule and the determination and distribution of excess schedule. 2. Prepare the elimination entries that would be made on a consolidated worksheet prepared on the date of acquisition