Consolidation at the end of the first year subsequent to date of acquisitionEquity method (purchase price equals book value)I need help with all the values "X'd"

Assume that a parent company acquires its subsidiary on January 1, 2016, by exchanging 40,000 shares of its $1 par value Common Stock, with a market value on the acquisition date of $28 per share, for all of the outstanding voting shares of the acquiree. You have been charged with preparing the consolidation of these two companies at the end of the first year On the acquisition date, all of the subsidiary's assets and liabilities had fair values equaling their book values. Following are financial statements of the parent and its subsidiary for the year ended December 31, 2016. Parent Subsidiary Parent Subsidiary Income statement Sales Cost of goods sold Gross profit Equity income Operating expenses Balance sheet $ 2,960,000 $1,680,000 Assets (2,072,000) (1,008,000) Cash $ 701,920 432,880 378,880 389,760 574,240 500,640 888,000 672,000 Accounts receivable 235,200 562400) (436,800) Equity investment Inventory 1,319,920 s 560,800 235,200 Property, plant & equipment Net income 2,170,240 926,240 5,145,200 $2,249,520 Statement of retained earnings BOY retained earnings Net income Dividends Ending retained earnings 1,81,600 868,000 Liabilties and stockholders equity 560,800 235,200 Accounts payable $ 216,640 160,160 257,520 209440 560,000 14,400 112,000 1,926,400 140,000 2,330,240 1,067,920 5,145,200 $2,249,520 112,160 35,280) Accrued liabilities 2,330,240 $1,067,920 Long-term liabilities Common stock APIC Retained earnings