Cant figure out the parent share of the book value of equity acquired, keep getting it wrong which makes everything wrong.

On January 1, 2017, Plutonium Corporation acquired 80% of the outstanding stock of Sulfurst Inc. for $255,000 cash. The following balance sheet shows Sulfurst Inc.'s book values immediately prior to acquisition, as well as the appraised values of its assets and liabilities by Plutonium's experts. Current assets $85,500 $85,500 Property, plant & equipment: Land 72,000 93,400 Building & machinery (net) 178,300 178,300 Total assets $335,800 Total liabilities $110,000 $110,000 Common stock, $5 par value 98,600 Additional paid-in-capital 20,700 Retained earnings 106,500 Total liabilities and equities $335,800 Prepare a Computation and Allocation Schedule for the Difference between Book Value and the Value Implied by the Purchase Price. If Purchase Price and Implied Value v__ .7 _ Less Book Value of Equity Acquired _: Difference Between Implied and Book Value : J lilll ~I Balance ' Balance 3 A E $ E3 255,000l $ 63,750l $ 310,750 X 3! 133,000 45750 202000 3' X 72000 18000 116750 a x X X a 50500 12650 90000 E! -50600 0