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Parrot Co & Sun Co preacquisition financial balances

See the attached file.

Preacquistion financial balances for Parrot Company and Sun Company as of Dec 31. Also included are fair values for Sun Company accounts.
What are the values that will be shown on the consolidated financial statement?

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Solution Summary

The solution computes Parrot Co & Sun Co preacquisition financial balances; consolidated balances?

$2.19