Suzanne Ltd. and Marianne Corp. had the following balance sheets on August 31, 2021 Suzanne Ltd. Marianne Corp. Marianne Corp. (carrying value) (carrying value) (fair value) Cash $1,500,000 $1,125,000 $1,125,000 Accounts Receivable $2,025,000 $240,000 $240,000 Inventory $3,375,000 $300,000 $225,000 Plant and Equipment (net) $3,225,000 $960,000 $1,125,000 Trademark $75,000 $135,000 Total Assets $10,125,000 $2,700,000 Accounts Payable $5,625,000 $1,125,000 $1,125,000 Bonds Payable $2,250,000 $900,000 $787,500 Common Shares $1,875,000 $225,000 Retained Earnings $375,000 $450,000 Total Liabilities and Equity $10,125,000 $2,700,000 In addition, Marianne Corp has a long-term contract with the government of the province where they have their head office. Suzanne engaged a business valuation consultant who provided an estimated value of the contract as of the acquisition date of $337,500. In addition, Marianne Corp has a long-term contract with the government of the province where they have their head office. Suzanne engaged a business valuation consultant who provided an estimated value of the contract as of the acquisition date of $337,500. On August 31, 2021, Suzanne's date of acquisition, Suzanne Ltd. purchased 83% of Marianne Corp's outstanding shares for $1,800,000. Suzanne agreed to pay $1,125,000 cash on the acquisition date. In addition, Suzanne issued Marianne's selling shareholders $675,000 of two-year promissory notes paying interest at 6% annually. 6% reflects the rate of interest Suzanne would have had to pay to borrow funds at the time of the deal. On August 31, when the transaction closed, Suzanne paid the business valuation consultant $56,250, and its lawyers $33,750 for their work on the transaction. Required: Assuming the above balance sheets were prepared immediately before the acquisition, prepare Suzanne's Ltd's consolidated balance sheet on the date of acquisition using the Fair Value Enterprise Method. Suzanne valued non-controlling interest using the "Implied Value" based on the purchase price it paid for Marianne