Can you please show me the calculation stepts of how to get each of the #? specially how did they get 26000 for non-controling int for Dividend Declear. Thanks

The individual financial statements for Gibson Company and Keller Company for the year ending December 31, 2021, follow. Gibson acquired a 60 percent interest in Keller on January 1, 2020, in exchange for various considerations totaling $870,000. At the acquisition date, the fair value of the noncontrolling interest was $580,000 and Keller's book value was $1,160,000. Keller had developed internally a customer list that was not recorded on its books but had an acquisition date fair value of $290,000. This intangible asset is being amortized over 20 years. Gibson uses the partial equity method to account for its investment in Keller. Gibson sold Keller land with a book value of $50,000 on January 2, 2020, for $120,000. Keller still holds this land at the end of the current year. Keller regularly transfers inventory to Gibson. In 2020, it shipped inventory costing $238,000 to Gibson at a price of $340,000. During 2021, intra-entity shipments totaled $390,000, although the original cost to Keller was only $253,500. In each of these years, 20 percent of the merchandise was not resold to outside parties until the period following the transfer. Gibson owes Keller $55,000 at the end of 2021 Gibson Company Keller Company Sales $ (990,000) $ 690,000) Cost of goods sold 690,000 490.000 Operating expenses 180,000 50,000 Equity in earings of Keler 90.000) 9 Net Income $ (210,000) $ (150,000) Retained earnings, 1/1/21 $ (1.306.000) $ (715.000) Net Income (above) (210,000) (150.000 Dividends declared 120.000 65.000 Retained earnings 12/31/21 $ (1,396.000) $ (800.000) Cash $ 188,000 $ 100.000 Accounts receivable 394.000 600.000 Inventory 580,000 510.000 Investment in Keller 1.002.000 Land 160.000 580.000 Buildings and equipment (net) 515.000 490,000 Total assets $ 2.839.000 $ 2,280.000 Liabilities (663,000) $ (900,000) Common stock (780,000) (510.000 Additional paid-in capital 0 (70,000) Retained earnings 12/31/21 (1,396,000) 800.000 Total liabilities and equities $ (2,839,000) $ (2.280.000) 0 (Note: Parentheses indicate a credit balance.) a. Prepare a worksheet to consolidate the separate 2021 financial statements for Gibson and Keller b. How would the consolidation entries in requirement (a) have differed if Gibson had sold a building on January 2, 2020, with a $155,000 book value (cost of $330,000) to Keller for $290,000 instead of land, as the problem reports? Assume that the building had a 10-year remaining life at the date of transfer Prepare a worksheet to consolidate the separate 2021 financial statements for Gibson and Keller. (Do not round intermediate calculations. F where multiple consolidation entries are required, combine all debit entries into one amount and enter this amount in the debit column of the Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet. Input all amounts as posit S GIBSON AND KELLER Consolidation Worksheet For the Year Ending December 31, 2021 Consolidation Entries Accounts Gibson Keller Credit Noncontrolling Interest $ (990,000) 690,000 180,000 (90,000) $ 210,000) 410,400 Debit $ 390,000 27,300 14,500 90.000 $ (690,000) 490,000 50,000 0 $ (150,000) Consolidated Totals $ (1,290,000) 796,900 244,500 0 51.440 $ 248,600 51.440 $ 197,160 $ (1.215,060) $ (1,306,000) 90.940 715,000 39,000 26,000 Sales Cost of goods sold Operating expenses Equity in earnings of Keller Separate company net income Consolidated net income To noncontrolling interest To Gibson Company Retained earnings, 1/1/21-Gibson Retained earnings, 1/1/21-Keller Net income Dividends declared Retained earnings, 12/31/21 Cash Accounts receivable Inventory Investment in Keller Land Buildings and equipment (net) Customer list Total assets Liabilities Common stock Additional paid-in capital Retained earnings, 12/31/21 Noncontrolling interest 1/1/21 Noncontrolling interest 12/31/21 (210,000) 120,000 $ (1,396,000) $ 188,000 394,000 580,000 1,002,000 160.000 515,000 (715,000) (150,000) 65,000 $ (800,000) $ 100,000 600,000 510,000 55,000 27,300 1,041,000 70,000 39,000 580,000 490,000 197,160 120,000 $ 1.292.220 $ 288,000 939,000 1,062,700 09 670,000 1,005,000 261,000 $ 4,225,700 $ (1,500,000) (780,000) 0 (1.292,220), 275,500 14,500 $ 2,839,000 $ (663,000) (780,000) $ 2,280,000 $ (900,000) (510,000) (70,000) (800,000) 55,000 510,000 70,000 (1,396,000) 620,040 620,040 645,480 $ 645,480 $ (4.225,700) $ (2,839,000 Total liabilities and equity $ 2,277,240 (2.280,000) $ 2.277.240