Option #1: Consolidation at Date Acquisition, Ownership <100%, FMV>BV. Assume that a parent company acquires a 70% interest in a subsidiary for a purchase price of $1,078,000. The excess of total fair value of controlling and noncontrolling interests over book value is assigned to; a building (PPE net) that is worth $100,000 more than book value, an unrecorded patent valued at $200,000 and goodwill valued at $300,000. Goodwill is assigned proportionately to the controlling and noncontrolling interests.Submission Requirements:Using the ACT470_Mod03-Option01.xlsx Excel spreadsheet in the Module 3 folder:Prepare the consolidated balance sheet at the date of acquisition 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 an [E] or [A] 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 [E] and [A] entry cells in different shades.Review the grading rubric following this assignment, to understand how you will be graded on this assignment. Reach out to your instructor if you have questions about the assignment.

Telehealth technology paper containing a precis, mind map (provided as the Appendix) and discussion of 750-1000 words.  The precis will focus on the scholarly article pertaining to telehealth technology. The mind map and discussion will help to generate and illustrate ideas about how the identified telehealth technology can be used in your current practice.