Hi need help with this all the info is provided int his question

On January I 201S, Dew InD (Dew), purchased 280,000 of the 375,000 outstanding common shares of Berry Cc (Berry) by issuing 10 years bonds The bonds had a coupon rate of and par value of SI At the time the bonds were issued the market rate of interest was SEOK The share purchase agreement included a clause whereby if Serry's earnings reached certain specified vels in the two years subsequent to acquisition, Dew would be required to make an additional cash payment of "8,000 to Berry's old shareholders At the date of acquisition the likelihood that earnings would reach the levels specified in the agreement was assessed at 80K Dew uses the cost method to account for ts investment in Serry In the days following acquisition, aero's shares were trading at 58 per share On the date of acquisition, the financial statements of Serry indicated that the book values of common stock and retained earnings were and SSSO,OOO respectivebq At this time, appraisals indicated that the following balance sheet tems had market values different from fair values: Trademark (2) I) Toe remained useful life of PPE is 8 years 2 The useful life of trademark is 8 rs Because Serry's earnings, during 201S and 2018, had reached the levels specified in the share purchase agreement, Dew made the payment, as set out in the agreement, to serry's old shareholders on January I, 2017 The legal entity income statements and balance sheets for Dew and Berry for the year ended December 31 2018 as well as information about dividends are as follows Income Statements for the year ended December 31 2018 Revenue Cost of sales Gross profit Selling, general and administration expense Interest expense Depreciation expense Other (income) expense Net income Book value 2400 120,000 21S ooo Fair value 975,000 315,000 Serry 2 oss ooo us, ooo 185,000 -100 ooo 80s ooo