Can I please get the break down for Problem#27 below, Parts H & I?

Problem 27P: Chapter: CHS Problem: 27P Pitino acquired 90 percent of Brey's outstanding shares on January 1, 2016, in exchange for $342.000 in cash. The subsidiary's stockholders' equity accounts totaled $326,000 and the noncontrolling interest had a fair value of $38,000 on that day. However, a building with a nine-year remaining life) in Brey's accounting records was undervalued by $18,000. Pitino assigned the rest of the excess fair value over book value to Brey's patented technology (six-year remaining life). Brey reported net income from its own operations of $64.000 in 2016 and $80,000 in 2017. Brey declared dividends of $19,000 in 2016 and $23,000 in 2017. Brey sells inventory to Pitino as follows: Year 2016 2017 2018 Cost to Brey $69.000 81.000 92,800 Transfer Price to Pitino $115.000 135.000 160.000 Inventory Remaining at Year-End (at transfer price) $25.000 37,500 50,000 At December 31, 2018, Pitino owes Brey $16,000 for inventory acquired during the period. The following separate account balances are for these two companies for December 31, 2018, and the year then ended. Credits are indicated by parentheses. Brey $(366,000) 209,000 67.000 -D Sales revenues Cost of goods sold ... Expenses Equity in earnings of Brey Net Income Retained earnings. 1/1/18 Net Income (above) - Dividends declared Retained earnings, 12/31/18 Cash and receivables.... .... Inventory Investment in Brey Land, buildings, and equipment (net) ... Total assets Liabilities Common stock Retained earnings, 12/31/18. Total liabilities and equities..... Pitino $ (862,000) 515.000 185.400 168,400) $ 230.000 $ 488,000) 230,000) 136.000 $ 582,000 $ 146,000 255.000 450.000 964,000 $1.815.000 $ 718,000) (515.000) (582,000 $(1.815.000 $ 90.000 $(278,000) (90,000) 27,000 $(341,000 $ 98,000 136,000 -0- 328,000 $562,000 $ (71,000) (150,000) (341,000 $(562,000 Reg A to D Required E Required F Required G Required H Required I Prepare the 2018 worksheet entry to eliminate the subsidiary's beginning owners' equity balances. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) No Transaction Credit Accounts Common stock - Brey Retained earnings Investment in Brey Noncontrolling interest in Brey Debit 286,000 365,000 585,900 X 65,100 Req A to D Required E Required F Required G Required H Required I Without preparing a worksheet or consolidation entries, determine the consolidation balances for these two companies. Sales revenues Cost of goods sold Expenses Equity in earnings of Brey Noncontrolling interest in consolidated net income Consolidated net income to parent Retained earnings, 1/1 Dividends declared Retained earnings, 12/31 Cash and receivables Inventory Investment in Brey Land, buildings, and equipment Patented technology Total Assets Liabilities Noncontrolling interest in Brey, 12/31 Common Stock Retained earnings, 12/31 Total liabilities and stockholders' equity Consolidated Balance $ 1,102,000 $ 504.000 $ 287,800 $ 0 $ 13,330 $ 1,304,870 $ 522,000 $ 146,000 $ 1,680,870 245,000 $ 543,000 0 $ $ $ $ $ $ $ $ 1,340,100 59,164 2,187,264 815,540 27,164 600,000 1,680,870 3,123,574 Req A to D Required E Required F Required G Required H Required I Without preparing a worksheet or consolidation entries, determine the consolidation balances for these two companies. Sales revenues Cost of goods sold Expenses Equity in earnings of Brey Noncontrolling interest in consolidated net income Consolidated net income to parent Retained earnings, 1/1 Dividends declared Retained earnings, 12/31 Cash and receivables Inventory Investment in Brey Land, buildings, and equipment Patented technology Total Assets Liabilities Noncontrolling interest in Brey, 12/31 Common Stock Retained earnings, 12/31 Total liabilities and stockholders' equity Consolidated Balance $ 1,102,000 $ 504.000 $ 287,800 $ 0 $ 13,330 $ 1,304,870 $ 522,000 $ 146,000 $ 1,680,870 245,000 $ 543,000 0 $ $ $ $ $ $ $ $ 1,340,100 59,164 2,187,264 815,540 27,164 600,000 1,680,870 3,123,574