You acquired 80 percent of the outstanding voting shares of Gleason, Inc., on December 31, 2021. You paid a total of $ 536,800 in cash for these shares. The 20 percent non-controlling interest shares traded on a daily basis at fair value of $ 134,200 both before and after your acquisition. On December 31, 2021. Gleason had the following asset and liability account balances: Current assets Land.... Buildings (20-year life).... $226,000 Book Value $ 103,000 Fair Value $103,000 $137,000 $220,000 $203,000 $ $(203,000) $131,000 $250,000 Equipment (5-year life)... Patents (5-year life) Notes payable ( 2-year life)... December 31, 2023, adjusted trial balances for the two companies follow: Current assets. Land.. Buildings Equipment. Investment in Gleason, Inc.. Notes payable. Common stock. Retained earnings, 01/01/2023.. Dividends paid. Revenues... Cost of goods sold Depreciation expense Interest expense. Equity in Gleason Income. You $440,000 $ 320,000 $475,000 $624,000 Not given $ (520,000) $ (780,000) $ (1,353,000) $ 200,000 $ (1,200,000) $ 790,000 $ 240,000 $ 89,000 Not given $ 68,000 $(176,000) Gleason $225,000 $ 80,000 $ 290,000 175,000 -0- $ (200,000) $( 180,000) $ (340,000) $70,000 $ (320,000) $110,000 $ 60,000 $30,000 -0- During 2023, Gleason sold goods costing $ 21,300 to you for $31,500. As of Dec. 31, 2023, you are still holding half of that in your inventory. Required: 1. How is the 2023 amortization of the excess allocated in dollars? Parent= Noncontrolling interest= 2. How is the 2023 deferred profit on the inventory transfer allocated in dollars? Parent Noncontrolling interest = 3. The balance in the Equity in Gleason Income account at Dec. 31, 2023 is: Partial equity method= Equity method= 4. The balance in the Noncontrolling Interest account is: Dec. 31, 2022= Dec. 31, 2023= 5. The Noncontrolling Interest in Gleason Income for 2023-