Scroll down to complete all parts of this task. Using the given information available prior to deconsolidation, calculate gain or loss on the entity's deconsolidation of a subsidiary. For each item, enter the appropriate amounts in the associated cells. Round all amounts to the nearest whole number. Enter all gains as positive whole numbers, and enter all losses as negative whole numbers. If the amount is zero or no amount is required, enter a zero (0). A B C D 1 Scenario Carrying Amount Fair Value Gain (Loss) 2 Consideration received $20,000 $25,000 3 Noncontrolling interest (NCI) $5,000 $5,000 4 Retained investment $12,000 $10,000 5 Assets of subsidiary $4,000 $3,500 6 Liabilities of subsidiary $1,500 $1,500 7 8 Noncontrolling interest (NCI) $2,000 $2,250 9 Assets of subsidiary $4,000 $4,000 10 Liabilities of subsidiary $8,500 $7,750 11 Consideration received $6,000 $5,500 12 13 Noncontrolling interest (NCI) $5,000 $5,250 14 Consideration received $20,000 $20,000 15 Retained investment $6,000 $7,000 16 Assets of subsidiary $12,500 $9,500 17 18 Assets of subsidiary $40,000 $35,000 19 Liabilities of subsidiary $15,250 $15,250 20 Consideration received $54,000 $55,000 21 Retained investment $7,000 $10,000 22 Goodwill of subsidiary $8,000 $9,250