Can you please make sure to give the detailed answer for both concepts each separately

Assume the balance sheet of (B) company for the year ended on December 31, 2018 prior to business combination was as follows: Explanation Fair value Carrying value Assets Cash 35000 Receivable 7000 8000 Inventories 15000 20000 Land 33000 50000 Buildings 80000 70000 Total assets 170000 Liabilities and stockholders' equity Payables 32000 30000 Common Stock 88000 Paid in capital 30000 Retained Earnings 20000 170000 Total Liabilities and stockholders' equity (A) Company paid JD120000 for 75% of net assets of (B). And here below the carrying and fair value of some accounts of assets of company (A): Explanations Carrying value Fair value Receivable 15000 18000 Inventories 10000 8000 Land 35000 40000 Buildings 100000 110000 Required: Using economic and parent concepts, determine the balances of the following accounts in the consolidated financial statements. Receivable, inventories, land, buildings, investment in (B), goodwill, payable, non-controllable interest