William Co acquired 75% of the common stock of Jack Corp. for $1,800,000. The fair value of Jack net assets was $2,100,000, and the book value was $1,900,000. The noncontrolling interest shares of Jack Corp. are not actively traded.

a. What is the dollar amount of Jack Corp.'s net assets that would be represented in a consolidated balance sheet prepared at the date of acquisition?

b.What is the dollar amount of fair value over book value differences for identifiable net assets attributed to Dodd at the date of acquisition?