i dont have any other information.this is the whole question Q1: Consolidated Financial Statements and Goodwill Impairment (20 POINTS) Hullett Enterprises acquired Owens, Inc, on January 1, 2021. The $450 , 000 excess of cost over book value of Owens' net assets was partly attributable to a patent undervalued by $200 , 000 . The patent has a 10-year life. The remaining excess is considered goodwill. The separate financial statements of the two companies for 2025 are presented below. a. Prepare all necessary consolidation entries for 2025 consolidated financial statements. b. Now assume that at year-end a goodwill impairment test is conducted betore the consolidated statements are issued. The estimated fair value of the subsidiary is $1 , 500 , 000 . The fair value of the identifiable net assets is $1 , 300 , 000 . Prepare any journal entries resulting from the test. .