Wang Inc. paid $1,560,000 to acquire 40,000 ( 80% )_of the outstanding shares of Brandon Ltd. on January 1 , Year 5 . Brandon's shares were trading for $33 per share just prior to the acquisition by Wang. Required (a) Prepare a schedule to calculate and allocate the acquisition differential. (b) Calculate goodwill and noncontrolling interest under the identifiable net assets approach