first four parts done, need rest please.

Pitino acquired 90 percent of Brey's outstanding shares on January 1, 2016, in exchange for $405,000 in cash. The subsidiarys stockholders' equity accounts totaled $389,000 and the noncontrolling interest had a fair value of $45,000 on that day. However a building (with a nine-year remaining life) in Brey's accounting records was undervalued by $27,000. Pitino assigned the rest of the excess fair value over book value to Brey's patented technology (four year remaining life) Brey reported net income from its own operations of $71,000 in 2016 and $87,000 in 2017 Brey declared dividends of $22,500 in 2016 and $26.500 in 2017 Year 2016 2017 2018 Cost to Brey $ 76,000 102,000 126,750 Transfer Price to Pitino $ 150,000 170,000 195,000 Inventory Remaining at Year-End (at transfer price) $32,000 44,500 70,000 At December 31, 2018. Pitino owes Brey $23.000 for inventory acquired during the period The following separate account balances are for these two companies for December 31, 2018, and the year then ended. Note: Parentheses indicate a credit balance Pitino (876,000) 522.000 136,100 S (401,000) 215.000 72.000 Sales revenues Cost of goods sold Expenses Finns Note: Parentheses indicate a credit balance. Sales revenues Cost of goods sold Expenses Equity in earnings of Brey Net income Retained earnings, 1/1/18 Net income (above) Dividends declared Retained earnings, 12/31/18 Cash and receivables Inventory Investment in Brey Land, buildings, and equipment (net) Total assets Liabilities Common stock Retained earnings, 12/31/18 Total liabilities and equity Pitino Brey $ (876,000) $ (401,000) 522,000 216,000 186,100 72,000 (85, 320). $ (253,220) $ (113, 080) (502,000) $ (292,000) (253,220) (113,000) 136,000 26,000 $ (619,220) $ (379,000) 153,000 $ 105,000 290,000 171,000 528,300 971,000 335,000 $ 1,942,300 $ 611,000 $ (773,080) $ (26,000) (550,000) (206,000) (619,220 (379,000) $(1,942,300) $ (611,000) a. What was the annual amortization resulting from the acquisition-date fair-value allocations? b. Were the intra-entity transfers upstream or downstream? c. What intra-entity gross profit in inventory existed as of January 1, 2018? Total liabilities and equity $(1,942,380) $ (611,000) a. What was the annual amortization resulting from the acquisition date fair-value allocations? b. Were the intra-entity transfers upstream or downstream? c. What intra-entity gross profit in inventory existed as of January 1, 2018? d. What intra-entity gross profit in inventory existed as of December 31, 2018? e. What amounts make up the $85.320 Equity Earnings of Brey account balance for 2018? f. What is the net income attributable to the noncontrolling interest for 2018? g. What amounts make up the $528.300 Investment in Brey account balance as of December 31, 2018? h. Prepare the 2018 worksheet entry to eliminate the subsidiary's beginning owners' equity balances i. Without preparing a worksheet or consolidation entries, determine the consolidation balances for these two companies. Complete this question by entering your answers in the tabs below. Reg A to D Required E Required F Required G Required H Required I a. What was the annual amortization resulting from the acquisition-date falr-value allocations? b. Were the intra-entity transfers upstream or downstream? c. What intra-entity gross profit in inventory existed as of January 1, 2018? d. What intra-entity gross profit in inventory existed as of December 31, 2018? Show less g. What amounts make up the $528,300 Investment in Brey account balance as of December 31, 2018 h. Prepare the 2018 worksheet entry to eliminate the subsidiary's beginning owners' equity balances. 1. Without preparing a worksheet or consolidation entries, determine the consolidation balances for these two companies Complete this question by entering your answers in the tabs below. Req A to D Required E Required F Required G Required Required I What amounts make up the $85,320 Equity Earnings of Brey account balance for 2018? * * ********** ** Brey's reported net income Excess fair value amortization Realized gross profit Deferred gross profit Adjusted subsidiary net income Ownership Equity in earnings of Brey a. What intra-entity gross profit in inventory existed as of December 31, 2018? e. What amounts make up the $85,320 Equity Earnings of Brey account balance for 2018? f. What is the net income attributable to the noncontrolling interest for 2018? g. What amounts make up the $528,300 Investment in Brey account balance as of December 31, 2018? h. Prepare the 2018 worksheet entry to eliminate the subsidiary's beginning owners' equily balances, 1. Without preparing a worksheet or consolidation entries, determine the consolidation balances for these two companies Complete this question by entering your answers in the tabs below. Reg A to D Required F Required H Required G Required E Required What is the net income attributable to the noncontrolling interest for 2018? Net income attributable to noncontrolling interest Required G >