Can you show the work and also the journal entries. Also include NCI

I have this so far, I need help finding the error in my problem.

On January 1, 2019, Delaney Enterprises (DES) acquired a 60% interest in Small Manufacturing Company (SMC). DES paid for the transaction with $2,100,000 cash. At the time of the acquisition, SMC's book value was $2,150,000. On January 1, the non-controlling interest shares in SMC were valued at $1,200,000. Any consideration transferred over fair value is assigned to goodwill. SMC had the following balances on January 1, 2019. Book Fair Value Value Patent (four-year remaining life) $700,000 $800,000 Buildings (ten-year remaining life) 600,000 800,000 Equipment (five-year remaining life) 1,500,000 1,800,000 The following account balances are for the year ending December 31, 2020 for both companies. Revenues Expenses Dividend income Net income DES, Inc. $(2,400,000) 1,000,000 30,000) SC1.430,000) SMC, Inc. $(430,000) 195,000 SC_235.000 Retained earnings, January 1, 2020 Net income (above) Dividends paid Retained earnings, December 31, 2020 SC 3,400,000) (1,430,000) 80.000 $44.750.000) SC 1,800,000) (235,000) 50.000 SC 1.985.000) $ 1,300,000 2,100,000 $ 50 000 50,000 Current Assets Investment in SMC, Inc. Patent Buildings Equipment (net) Total assets 650,000 2.220,000 4,335.000 $ 9.955.000 850,000 2.000.000 3.550.000 $ $( 1,005,000) S Accounts payable Notes payable Common stock Additional paid-in capital Retained earnings, Dec. 31, 2020 (above) Total liabilities and stockholders' equity ( 1,800,000) ( 2,400,000) 4.750,000) S (9.955.000) ( ( (115 (350,000) 1,000,000) 100,000) 1.985.000) 3.550.000) SC Required: Prepare a consolidation worksheet for this business solidation worksheet for this business combination. Assume goodwill has been reviewed and no goodwill impairment. viewed and there is 20 Goodwill 490,00 100,000 Consolidating Entries DR NCI 24 Revenues 25 Expenses DES, Inc. (2,400,000) 1,000,000 SMC, Inc. (430,000) 195,000 E 80,000 25,000 78,000 Consolidated Totals (2,830,000) 1,275,000 25,000 48,000 (1,482,000) 52,000 11.430,000) (30,000) (1,430,000) (235,000) 27 Dividend Income 28 Net income 29 To NCI 30 TOCI (52,000) 31 1,800,000 32 Retained earnings 1/1 33 Net income 34 Dividends paid 35 Retained earnings 12/31 (3,400,000) (1,430,000) 80,000 (4,750,000) (1,800,000) S (235,000) 50,000 (1.985,000) 30,000 20,000 (3,400,000) (1,430,000) 80,000 (4,750,000) 36 50,000 37 Current Assets 38 Investment in SMC 1,300,000 2,100,000 30,000 1,350,000 (315,000). This need to be zero S A1 A2 1,740,000 297,000 330,000 78,000 25,000 20,000 60,000 42 Patent 43 Buildings 44 Equipment (net) 45 Goodwill 46 Total assets 2,220,000 4,335,000 650,000 Al 850,000 AI 2,000,000 Al 75,000 180,000 240,000 550,000 E E E 700,000 3,230,000 6,515,000 550,000 12,030,000 9,955,000 3,550,000 (115,000) (350,000) (1,000,000) S (1,120,000) (350,000) (1,800,000) 1,000,000 48 Accounts Payable (1,005,000) 49 Notes Payable 50 Common Stock (1,800,000) 51 NCI 52 53 54 Additional Paid-In Capital (2,400,000) 55 Retained earnings 12/31 (4.750,000) 56 Total liabilities and equity (9,955,000) S A1 A2 1,160,000 198,000 220,000 (1,578,000) 100,000 (100,000) (1.985,000) (2,550,000) (1,610,000) (2,400,000) (4,750,000) (12,030,000) 4,158,000 4,158,000