Weaver Company acquired 80% of Koonce Company at the beginning of the current year. Weaver paid exist100,000 more than the book value of Koonce's stockholders' equity and determined that this excess purchase price related to intangible assets. How does the exist100,000 appear on the consolidated Weaver Company balance sheet if the intangible assets acquired related to (a) patents, or alternatively (b) goodwill? How would the consolidated income statement be affected under each scenario