On Jаnuаry 1, 2024, Pоwer аcquired a 60% оwnership in Strength fоr $372. Strength’s book value on that date consisted of common stock of $100 and retained earnings of $220. Also, the acquisition-date fair value of the 40 percent NCI was $248. Strength held patents with a 10-year remaining life that were undervalued within the accounting records by $70 and an unrecorded customer list with a 15-year remaining life assessed at a $45 fair value. In 2025, Power sold inventories to Strength for $160, although the original cost was only $112. At year-end, $40 of the goods (at the transfer price) were still on hand. Please fill out the following blanks. (1) FV of Consideration Transferred [Payment] FV of NCI at the Acquisition date [FVNCI] Total FV [totalFV] - Book Value of Strength [BV] Excess Payment [ExcessPay] FV adjustments: Remaining life Annual Amortization Patents [Patent] 10 [PatentAmort] Customer List [CustomerList] 15 [CustAMORT] Goodwill [GW] (2) The unrealized gain from the intra-entity inventory transaction in 2025 is: [UnrealizedGain] (3) Please complete the 2025 worksheet below: Power Strength DR CR NCI Sales (700) (335) TI [TID] Cost of goods sold 460 205 G [GD] TI [TIC] Operating expenses 188 70 E [ED] Income of Strength (28) I [ID] Separate income (80) (60) Consolidated net income to NCI [NCII] to parent Retained earnings, 1/1 (695) (280) S [SD] Net income (above) (80) (60) Dividends paid 45 15 D [DC] [NCID] Retained earnings, 12/31 (730) (325) Cash and receivables 248 148 Inventory 233 129 G [GC] Investment in Strength 421 D [DD] S [SC1] A [AC1] I [IC] Buildings (net) 308 202 Equipment (net) 220 86 Patents (net) 20 A [AD1] E [EC1] Customer list A [AD2] E [EC2] Goodwill A [AD3] Total assets 1,430 585 Liab. (400) (160) Common stock (300) (100) S [SD2] Noncontrolling interest 1/1 S [SC2] A [AC2] [NCIBeg] Noncontrolling interest 12/31 [NCIEND] Retained earnings, 12/31 (730) (325) Total liabilities and equities (1,430) (585)