Total liabilities and equities $?(4,939,000) $(1,400,000) a.At year-end, there were no intra-entity receivables or payables.Determine the consolidated balances for this business combination as of December 31, 2018. b.If instead the noncontrolling interest’s acquisition-date fair value is assessed at $167,500, what changes would be evident in the consolidated statements? only have to do A