On January 1, 2013, Parflex Corporation exchanged $344.000 cash for 90 percent of Eagle Corporation's outstanding voting stock. Eagle's acquisition date balance sheet follows: On January 1, 2013, Parflex prepared the following fair-value allocation schedule: The companies' financial statements for the year ending December 31, 2015, follow: At year-end there were no intra-entity receivables or payables. a. Compute the goodwill allocation to the controlling and noncontrolling interest. b. Show how Parflex determined its Investment in Eagle account balance. c. Determine the amounts that should appear on Parflex's December 31, 2015, consolidated statement of financial position and its 2015 consolidated income statement.