Assume that, on January 1, 2019, Kuehler Company acquired a 80% interest in Eastwood Company for a purchase price that was $650,000 over the book value of the subsidiarys Stockholders Equity on the acquisition date. Kuehler uses the cost method to account for its investment in Eastwood. On the date of acquisition, Eastwood retained earnings balance was $100,000. Kuehler assigned the acquisition-date AAP as follows:

AAP Items	Initial Fair Value	Useful Life (years)
PPE	$350,000	10
Patent	100,000	5
Customer List	150,000	5
Goodwill	50,000	Indefinite
	$650,000

80% of if the Goodwill is allocated to the parent. Kuehler and Eastwood report the following financial statements December 31, 2022:

Income Statement
	Kuehler	Eastwood
Sales	$860,000	$750,000
Cost of goods sold	-458,000	-430,000
Gross Profit	402,000	320,000
Income (loss) from subsidiary	10,000
Operating expenses	-158,000	-165,000
Net income	$254,000	$155,000

Statement of Retained Earnings
	Kuehler	Eastwood
BOY Retained Earnings	$878,440	$420,000
Net income	254,000	155,000
Dividends	-175,000	-12,500
Ending Retained Earnings	$957,440	$562,500

Balance Sheet
	Kuehler	Eastwood
Assets:
Cash	$55,000	$54,000
Accounts receivable	46,000	24,000
Inventory	95,000	95,112
Investment in subsidiary	834,880
PPE, net	340,060	1,873,188
	$1,370,940	$2,046,300
Liabilities and Stockholders Equity:
Current Liabilities	$75,000	$400,200
Long-term Liabilities	150,000	790,000
Common Stock	63,500	118,100
APIC	125,000	175,500
Retained Earnings	957,440	562,500
	$1,370,940	$2,046,300

Required

a. Compute the EOY noncontrolling interest equity balance.

?

b. Prepare the consolidation journal entries.

	Account	Debit	Credit
[ADJ]	?	?	?
	?	?	?
[C]	Income (loss) from subsidiary	?	?
	?	?	?
	Dividends	?	?
	?	?	?
[E]	Common stock	?	?
	APIC	?	?
	?	?	?
	?	?	?
	Noncontrolling interest	?	?
[A]	PPE, net	?	?
	Patent, net	?	?
	Customer list, net	?	?
	?	?	?
	Investment in subsidiary	?	?
	?	?	?
[D]	?	?	?
	?	?	?
	Patent, net	?	?
	Customer list, net	?	?

This is the entire question. No additional information provided.