Here is the entire problem; however the trial balance did not copy in correctly. I need to know how to calculate the basic consolidation entry (mostly income from Soda Company, Investment in Soda Company, NCI in NI and NCI in NA.

Pop Corporation acquired 70 percent of Soda Company's voting common shares on January 1, 20X2, for $119,000. At that date, the noncontrolling interest had a fair value of $51,000 and Soda reported $70,000 of common stock outstanding and retained earnings of $33,000. The differential is assigned to buildings and equipment, which had a fair value $29,000 higher than book value and a remaining 10-year life, and to patents, which had a fair value $38,000 higher than book value and a remaining life of five years at the date of the business combination. Trial balances for the companies as of December 31, 20X3, are as follows:

On December 31, 20X2, Soda purchased inventory for $31,200 and sold it to Pop for $48,000. Pop resold $30,000 of the inventory (i.e., $30,000 of the $48,000 acquired from Soda) during 20X3 and had the remaining balance in inventory at December 31, 20X3. During 20X3, Soda sold inventory purchased for $65,000 to Pop for $100,000, and Pop resold all but $29,000 of its purchase. On March 10, 20X3, Pop sold inventory purchased for $17,000 to Soda for $34,000. Soda sold all but $8,500 of the inventory prior to December 31, 20X3. Assume Pop uses the fully adjusted equity method, that both companies use straight-line depreciation, and that no property, plant, and equipment has been purchased since the acquisition. Required: a. Prepare all consolidation entries needed to prepare a full set of consolidated financial statements at December 31, 20X3, for Pop and Soda. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) b. Prepare a three-part consolidation worksheet for 20X3. (Values in the first two columns (the "parent" and "subsidiary" balances) that are to be deducted should be indicated with a minus sign, while all values in the "Consolidation Entries" columns should be entered as positive values. For accounts where multiple adjusting entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet.)

I have provided the answers that was given on this website, my problem is I am having issues figuring out how the entries were calculated.

$ $ $ $ $ Consolidated Statement Pop Soda Debit Credit 263,000$ 135,000 $ 134,000 $ 12,600 (189,000) $ (82,800) 130,100 $ (20,000) $ (15,000) $ 2,900 $ (19,000) $ (8,200) $ 7,600 $ 8,945 16,295 $ 7,350 $ 56,545$ 29,000 $ 160,795 $ 137,450 8,805 $ 3,150 56,545$ 29,000 169,600 $ 140,600 Consolidated 264,000 $ 12,600 (141,700) $ (37,900) $ (27,200) $ (7,600) $ $ 62,200 $ (5,655) $ 56,545 $ $ $ $ $ $ $ $ $ 130,900 $ 56,545$ (33,000) $ 154,445$ 63,000 29,000 $ (18,000) 74,000 $ 63,000 169,600 $ $ 232,600 $ 140,600 $ 18,000 158,600 $ 130,900 56,545 (33,000) 154,445 Sales Other Income Less:COGS Less:Depreciation Expense Less:Interest Expense Less:Amortization Expense Income from Sod Company Consolidated Net Income NCI in Net Income Controlling interest in Net Income Statement of Retained earnings Beginning Balance Net Income Less:dividends declared Ending Balance Balance sheet Cash and Acc. Rec. Inventory Land Buildings & Equipemnt Less:Acc. Dep Investment in Soda Co. Patents Total Assets Accounts Payable Bonds Payable Bonds Premium Common Stock Retained earnings NCI in NA of Soda Company Total Liabilities & Equitty $ $ $ 20,700 $ $ $ 18,400$ 168,000 $ 83,000 $ 370,000 $ (143,000) $ 117,235 24,600 38,000 43,000 263,000 $ (75,000) $ $ 43,000 185,300 126,000 617,000 (178,800) $ $ $ $ 29,000 $ 45,000 $ 11,760 $ 22,800 108,560$ 45,000 $ 5,800 128,995 $ $ 200,495 $ $ $ $ $ 613,635 95,400 $ 240,790 $ $ 293,600 $ 38,000 110,000 1,600 70,000 $ 74,000 $ es 22,800 815,300 133,400 350,790 1,600 123,000 154,445 52,065 815,300 $ $ 123,000 $ 154,445 $ $ $ 70,000 232,600 5,040 $ 307,640$ $ 158,600 57,105 $ 215,705 $ $ 613,635$ 293,600$