How do you come to $72,00 for PPE Net @ 100% BOY and $127,500 for Patent Net @ 100% BOY?

On January 1, 2016,Euler Company acquired a 80% interest in Wilson Company for a purchase price that was $240,000 over the book value of the Wilson's Stockholders' Equity on the acquisition date. Fuller uses the equity method to account for its investment in Wilson. Fuller assigned the acquisition-date AAP as follows AAP Items PPE, net Patent $150,000 90,000 $240,000 Useful Life (years) 20 Wilson sells inventory to Fuller (upstream) which includes that inventory in products that it, ultimately, sells to customers outside of the controlled group. You have compiled the following data for the years ending 2018 and 2019 Transfer price for inventory sale Cost of goods sold Gross profit % inventory remaining Gross profit deferred 2018 $70,000 (45.000) $25,000 2019 $94,500 (64.500) $30,000 $ 5,000 $ 9,000 EOY Receivable/Payable $29,500 $32,000 The inventory not remaining at the end of the year has been sold outside of the controlled group The parent and the subsidiary report the following financial statements at December 31, 2019 Balance Sheet Fuller Wilson Assets Cash Accounts receivable Inventory Equity Investment PPE, net $ 309,420 433,600 641,900 774,400 $ 84,700 113,200 142,100 Liabilities and Stockholders' Equity: Current Liabilities Long-term Liabilities Common Stock APIC Retained Earnings $ 505,900 703,500 402,000 1,589,600 $99,500 250,000 75,300 241,200 Required. a. Compute the EOY noncontrolling interest equity balance b. Prepare the consolidation journal entries Answer Beg. Bal Noncontrolling interests equity Stockholders' equity Deferred gain BOY Unamortized 20% AAP $ 144.180 (1,000) 39,900 12,300 -(1780) $193,600 ($404,400 + $75,300 + $241,200) x 20% ($5,000 x 20%) ($240,000-3 x $13,500) x 20% NCI Income, net of amort, of AAP Dividends EOY Noncontrolling Interests ($75,000-$13.500) x 20% $8,900 x 20% C] Income (loss) from subsidiary Consol. NI attributable to NCI 49,200 12,300 Dividends Equity investment Noncontrolling interest 8,900 42,080 10,520 Eliminates the change in the investment account of AAP adjusted changes in SE(S) 75,300 241,200 404,400 [El Common stock (S) - @BOY APIC (S) - @BOY Retained earnings (S) @BOY Equity investment - @BOY Noncontrolling interest (@BOY) 576,720 144,180 Eliminates the beginning balance in SE(S) by eliminating the BV portion of the beginning investment account. [A] PPE, net-@BOY (100% AAP) Patent, net @BOY (100% AAP) 72,000 127,500 Equity investment - @BOY (AAP) Noncontrolling interest 159,600 39,900 Allocates beginning-of-year 100% AAP to the controlling and noncontrolling interests by eliminating the remaining investment account and establishing the BOY AAP for [D] Operating expenses (for 100% AAP amort.) 13,500 7,500 6,000 PPE, net (for 100% AAP amort) Patent, net (for 100% AAP amort) Recognition of dep and amort of AAP assets leas] Equity investment 4,000 1,000 Noncontrolling interest @ BOY Cost of goods sold 5,000 Recognition of deferred gain on inventory sale and proration between parent and subsidiary