Assume that on 1/1/xx, a parent company acquired 90% interest in a subsidiary. the total fair value of the controlling and noncontrolling interests was $480,000 over book value. the parent assigned the excess to: ppe with a fair value of $160,000 and useful life of 20 years, patent with a fair value of $80,000 and useful life of 10 years, customer list with a fair value of $40,000 and useful life of 10 years, and goodwill with a fair value of 200,000.90% of the goodwill is assigned to the parent. using the spreadsheet: prepare the consolidated financial statements at 12/31/xx by placing the appropriate entries in their respective debit/credit column cells. indicate, in the blank column cell to the left of the debit and credit column cells if the entry is a [c], [e], [a]or [d] entry. use excel formulas to derive the consolidated column amounts and totals. using the "home" key in excel, go to the "styles" area and highlight the [c], [e], [a], and [d] entry cells in different shades.