#3 & #4 please

1. D. UL. DULU prepare the worksheet. Assume goodwill has been reviewed and there is no goodwill impairment, Problem #3.(15.points) Sato Corp. owns 90% of Beltran Co. Sato uses the equity method to account for its investments. During 2021, Sato sells inventory to Beltran for $540,000. The inventory originally cost Sato $375,000. At December 31, 2021, 30% of the goods were still in Beltran's inventory Required: Prepare the Consolidation Entry TI and Consolidation Entry G for the consolidation worksheet. Problem #4 (15. points) Reyes Corp. owned 70% of the voting common stock of Lee Co. During 2021, Lee sold a parcel of land to Reyes. The land had a book value of S87.000 and was sold to Reyes for $138.000. Lee's reported net income for 2021 was $127,000. Required: Assuming there are no other intra-entity transactions nor excess amortizations, what was the net income attributable to the noncontrolling interest of Lee? Problem #5 (15 points)