Consolidation on date of acquisition $-$ Equity method with noncontrolling interest and AAP

Assume that a parent company acquires an $80\%$ interest in its subsidiary for a purchase price of $$3,724,800.$ The excess of the total fair value of

the controlling and noncontrolling interests over the book value of the subsidiary's Stockholders' Equity is assigned to a building $($in PPE, net$)$ that

the parent believes is worth $$100,000$ more than its book value, an: unrecorded Patent that the parent valued at $$200,000,$ and Goodwill of

$$300,000,80\%$ of which is allocated to the parent. The parent and the subsidiary report the balance sheets on the acquisition date in b$.$ below:

a$.$ Prepare the consolidation entries on the acquisition date.

b$.$ Prepare the consolidation spreadsheet on the acquisition date.