How do I get the Accumulated Depreciation / Buildings and Equipment?

Pop Corporation acquired 70 percent of Soda Company's voting common shares on January 1, 20x2, for $112,700. At that date, the noncontrolling interest had a fair value of $48,300 and Soda reported $71,000 of common stock outstanding and retained earnings of $31,000. The differential is assigned to buildings and equipment, which had a fair value $28,000 higher than book value and a remaining 10-year life, and to patents, which had a fair value $31,000 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: Pop Corporation Soda Company Item Debit Credit Debit Credit Cash & Accounts Receivable $ 16,400 $ 22,600 Inventory 166,000 36,000 Land 81.000 41,000 Buildings & Equipment 350,000 261,000 Investment in Soda Company 117,200 Cost of Goods Sold 187,000 80,800 Depreciation Expense 20.000 15,000 Interest Expense 17,000 6,200 Dividends Declared 31,000 16,000 Accumulated Depreciation $141,000 $ 85,000 Accounts Payable 93,400 36,000 Bonds Payable 219,250 94,000 Bond Premium 1,600 Common Stock 121,000 71,000 Retained Earnings 128,900 61,000 Sales 261,000 130,000 Other Income 10,600 Income from Soda Company 10,450 $985,600 $985,600 $478,600 $478,600 On December 31, 20x2, Soda purchased inventory for $31,500 and sold it to Pop for $45,000. Pop resold $30,000 of the inventory (i.e., $30,000 of the $45,000 acquired from Soda) during 20x3 and had the remaining balance in inventory at December 31, 20x3. During 20x3, Soda sold inventory purchased for $56,000 to Pop for $80,000, and Pop resold all but $25,000 of its purchase. On March 10, 20x3, Pop sold inventory purchased for $15,000 to Soda for $30,000. Soda sold all but $7,800 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.