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. The balance sheet of Wang Inc. at January 1. Year 5. was as follows: (a) Prepare a schedule to calculate and allocate the acquisition differential. (b) Calculate goodwill and noncontrolling interest under the identifiable net assets approach