how do I calculate C, D and E thanks for the help.

Consolidation subsequent to date of acquisition - Equity method with noncontrolling interest and AAP W Assume that, on January 1, 2009, a parent company acquired an 80% interest in its subsidiary. The total fair value of the controlling and noncontrolling interests was $500,000 over the book value of the subsidiary's Stockholders' Equity on the acquisition date. The parent assigned th excess to the following [A] assets: [A] Asset Initial Fair Value Useful Life (years) Initial Useful [A] Asset Fair Value Life (years) Property plant and equipment (PPE), net 5105,000 Customer list 145,000 10 Goodwill 250,000 Indefinite $500,000 10 le 80% of the Goodwill is allocated to the parent. The parent and the subsidiary report the following financial statements at December 31, 2013: Parent Subsidiary Parent Subsidiary Income statement: Balance sheet: Sales $7,330,000 $1,872.000 Assets Cost of goods sold (5.131,000) (1.122,300) Cash $412,513 $133,011 Gross Accounts profit 2,199,000 749,700 receivable 938,240 433,956 Income (loss) from subsidiary 190,696 Inventory 1,422,020 557,409 Operating Equity expenses (1.392,700) (486,330) investment 1,476,871 Property plant and Net equipment Income $996.996 263,370 (PPE). net 5,374,356 1,280.669 $9,624,000 $2,405,045 Statement of retained earnings: Liabilities BOY and retained stockholders earnings $3,682,592 $966,425 equity Net Current income 996.996 263.370 liabilities $1,053,321 $433,956 Long-term Dividends (199,159) (39.281) liabilities 2,000,000 500,000 EOY retained Common earnings $4,480,429 $1,190,514 stock 1.198,455 124,700 APIC 891,795 155,875 Retained earnings 4,480,429 1,190,514 $9,624,000 $2,405,045 LIGOU Unamortized AAP AAP 1/1/2011 2009 1/1/2009 Amortization 105,000 10,500 145,000 14,500 2011 Amortization AAP 1/1/2012 2013 Amortization Property, plant and equipment (PPE), net Customer list Goodwill 84,000 2012 Amortization 10,500 14,500 2010 1/1/2010 Amortization 95,000 10,500 130,500 14,500 250,000 0 475,000 25,000 Unamortized AAP 1/1/2014 52,500 10,500 1/1/2013 63.000 87.000 73,500 101.500 10,500 14,500 116,000 14,500 250,000 0 250,000 0 250,000 0 250.000 0 72,500 250,000 375,000 500,000 25,000 450,000 25,000 425,000 25,000 400,000 25,000 Parent 84,000 8,400 67,200 8,400 58,800 8,400 50,400 8,400 Property, plant and equipment (PPE), net Customer list Goodwill 8,400 11,600 42,000 116,000 IC 11,600 92,800 11,600 81,200 11,600 69,600 11,600 58,000 75,600 104,400 200,000 380,000 200,000 0 O 200,000 0 0 0 200,000 340,000 200,000 320,000 200,000 300,000 400,000 20,000 20,000 360,000 20,000 20,000 20,000 21,000 2,100 2,100 2,100 14,700 2.100 12,600 10,500 Subsidiary: Property, plant and equipment (PPE), net Customer list Goodwill 18,900 26,100 16,800 23,200 2.100 2.900 29,000 2,900 2,900 2,900 20,300 2.900 17,400 14,500 50,000 50,000 0 50,000 0 50,000 0 50,000 0 50,000 0 110,000 5,000 95,000 5,000 90,000 5,000 85,000 5,000 80,000 5,000 75.000 b. Calculate and organize the profits and losses on intercompany transactions and balances. Downstream Upstream Jan. 1. 2013 Intercompany transaction 0 Dec 31, 2013 No intercompany transactions - 0 c. Compute the pre-consolidation Equity Investment account beginning and ending balances starting with the stockholders' equity of the subsidiary. Round answers to the nearest whole number. Equity investment at 1/1/13: Common stock 0 APIC Retained earnings Unamortized AAP O O O O Equity investment at 12/31/13: Common stock APIC Retained earnings Unamortized AAP Oo ooo d. Reconstruct the activity in the parent's pre-consolidation Equity Investment T-account for the year of consolidation. Round answers to the nearest whole number. Equity Investment 500,000 Balance at 1/1/13 0 Net income 260,472 32,529 Dividends 0 24,000 AAP amortization - 703,472 Balance at 12/31/13 0 e. Independently compute the owners' equity attributables the noncontrolling interest beginning and ending balances starting with the owners' equity of the subsidia Round answers to the nearest whole number. Noncontrolling interest at 1/1/13: Common stock 0 0 APIC Retained earnings Unamortized AAP 0 0 0 Noncontrolling interest at 12/31/13: Common stock 0 APIC 0 0 Retained earnings Unamortized AAP 0 Consolidation subsequent to date of acquisition - Equity method with noncontrolling interest and AAP W Assume that, on January 1, 2009, a parent company acquired an 80% interest in its subsidiary. The total fair value of the controlling and noncontrolling interests was $500,000 over the book value of the subsidiary's Stockholders' Equity on the acquisition date. The parent assigned th excess to the following [A] assets: [A] Asset Initial Fair Value Useful Life (years) Initial Useful [A] Asset Fair Value Life (years) Property plant and equipment (PPE), net 5105,000 Customer list 145,000 10 Goodwill 250,000 Indefinite $500,000 10 le 80% of the Goodwill is allocated to the parent. The parent and the subsidiary report the following financial statements at December 31, 2013: Parent Subsidiary Parent Subsidiary Income statement: Balance sheet: Sales $7,330,000 $1,872.000 Assets Cost of goods sold (5.131,000) (1.122,300) Cash $412,513 $133,011 Gross Accounts profit 2,199,000 749,700 receivable 938,240 433,956 Income (loss) from subsidiary 190,696 Inventory 1,422,020 557,409 Operating Equity expenses (1.392,700) (486,330) investment 1,476,871 Property plant and Net equipment Income $996.996 263,370 (PPE). net 5,374,356 1,280.669 $9,624,000 $2,405,045 Statement of retained earnings: Liabilities BOY and retained stockholders earnings $3,682,592 $966,425 equity Net Current income 996.996 263.370 liabilities $1,053,321 $433,956 Long-term Dividends (199,159) (39.281) liabilities 2,000,000 500,000 EOY retained Common earnings $4,480,429 $1,190,514 stock 1.198,455 124,700 APIC 891,795 155,875 Retained earnings 4,480,429 1,190,514 $9,624,000 $2,405,045 LIGOU Unamortized AAP AAP 1/1/2011 2009 1/1/2009 Amortization 105,000 10,500 145,000 14,500 2011 Amortization AAP 1/1/2012 2013 Amortization Property, plant and equipment (PPE), net Customer list Goodwill 84,000 2012 Amortization 10,500 14,500 2010 1/1/2010 Amortization 95,000 10,500 130,500 14,500 250,000 0 475,000 25,000 Unamortized AAP 1/1/2014 52,500 10,500 1/1/2013 63.000 87.000 73,500 101.500 10,500 14,500 116,000 14,500 250,000 0 250,000 0 250,000 0 250.000 0 72,500 250,000 375,000 500,000 25,000 450,000 25,000 425,000 25,000 400,000 25,000 Parent 84,000 8,400 67,200 8,400 58,800 8,400 50,400 8,400 Property, plant and equipment (PPE), net Customer list Goodwill 8,400 11,600 42,000 116,000 IC 11,600 92,800 11,600 81,200 11,600 69,600 11,600 58,000 75,600 104,400 200,000 380,000 200,000 0 O 200,000 0 0 0 200,000 340,000 200,000 320,000 200,000 300,000 400,000 20,000 20,000 360,000 20,000 20,000 20,000 21,000 2,100 2,100 2,100 14,700 2.100 12,600 10,500 Subsidiary: Property, plant and equipment (PPE), net Customer list Goodwill 18,900 26,100 16,800 23,200 2.100 2.900 29,000 2,900 2,900 2,900 20,300 2.900 17,400 14,500 50,000 50,000 0 50,000 0 50,000 0 50,000 0 50,000 0 110,000 5,000 95,000 5,000 90,000 5,000 85,000 5,000 80,000 5,000 75.000 b. Calculate and organize the profits and losses on intercompany transactions and balances. Downstream Upstream Jan. 1. 2013 Intercompany transaction 0 Dec 31, 2013 No intercompany transactions - 0 c. Compute the pre-consolidation Equity Investment account beginning and ending balances starting with the stockholders' equity of the subsidiary. Round answers to the nearest whole number. Equity investment at 1/1/13: Common stock 0 APIC Retained earnings Unamortized AAP O O O O Equity investment at 12/31/13: Common stock APIC Retained earnings Unamortized AAP Oo ooo d. Reconstruct the activity in the parent's pre-consolidation Equity Investment T-account for the year of consolidation. Round answers to the nearest whole number. Equity Investment 500,000 Balance at 1/1/13 0 Net income 260,472 32,529 Dividends 0 24,000 AAP amortization - 703,472 Balance at 12/31/13 0 e. Independently compute the owners' equity attributables the noncontrolling interest beginning and ending balances starting with the owners' equity of the subsidia Round answers to the nearest whole number. Noncontrolling interest at 1/1/13: Common stock 0 0 APIC Retained earnings Unamortized AAP 0 0 0 Noncontrolling interest at 12/31/13: Common stock 0 APIC 0 0 Retained earnings Unamortized AAP 0