On December 31,2013,Pat Corporation Has the Following Information Available On December 31,2013,Anne Corporation Buys an 80% Interest in Pat

On December 31,2013,Pat Corporation has the following information available:
$$\begin{array} { l l } \text { Common stock, \$10 par } & \$ 100,000 \\\text { Additional paid-in capital } & 60,000 \\\text { Retained earnings } & \$ 4,000 \\\text { Total stockholders' equity } & \$ 200,000\end{array}$$ On December 31,2013,Anne Corporation buys an 80% interest in Pat Corporation for $160,000.On December 31,2013,the fair value of Pat's assets and liabilities are equal to the respective book values.Use four decimal places for the ownership percentage.
Required:
1.On January 1,2014,Pat Corporation sells 2,000 additional shares of common stock to noncontrolling stockholders at $20 per share.Prepare the journal entry for Anne Corporation on January 1,2014.
2.On January 1,2014 Pat Corporation sells 2,000 additional shares of common stock to noncontrolling stockholders at $35 per share.Prepare the journal entry for Anne Corporation on January 1,2014.
3.On January 1,2014,Pat Corporation sells 2,000 additional shares of common stock to noncontrolling stockholders at $15 per share.Prepare the journal entry for Anne Corporation on January 1,2014.