Can you help with this?

The Holt: Corporation acquired 80 percent of the 100,000 outstanding voting shares of Devine, Inc., for $6.40 per share on January 'I, 2020. The remaining 20 percent of Devine's shares also traded actively at $6.40 per share before and after Hoitz's acquisition. An appraisal made on that date determined that all book values appropriately reected the fair values of Devine's underlying accounts except that a building with a 5-year future life was undervalued by $62,000 and a fully amortized trademark with an estimated 10-year remaining life had a $67,000 fair value. At the acquisition date, Devine reported common stock of $100,000 and a retained earnings balance of $260,000. Following are the separate nancial statements for the year ending December 31, 2021: Holt: Devine, Corporation Inc. Sales 5, (73?,033) 5 (392,993) Cost of goods sold 252,888 185,888 Operating expenses 346,888 11?,888 Dividend income (16,888) 8 Net income 5 (135,888) 5 (1?8,888) Retained earnings, 1f1,-'21 5. (727,888) 5. (338,888) I'llet income (above) (175,888) (128,888) Dividends declared 58,888 28,888 Retained earnings, 12f31f21 $ (352.399) 5 (453:9'99) Current assets $ 379,588 $ 152,888 Investment in Devine, Inc. 512,888 8 Buildings and equipment (net) 785,888 422,888 Trademarks 148,888 286,888 Total assets 5 1,824,588 $ 798,888 Liabilities $ (552,588) 3 (218,888) Common stock (328,888) (188,888) Retained earnings, 12f31f21 (above) ($52,888) (488,888! Total liabilities and equities 3' (11324533) 5* (7991933) [ At year-end, there were no intra-entity receivables or payables.