I had Controlling Interest wrong also. Can you help me explain how could I find all the number, please?

Problem 4-30 (LO 4-3, 4-5, 4-7) On January 1, 2017, Holland Corporation paid $7 per share to a group of Zeeland Corporation shareholders to acquire 60,000 shares of Zeeland's outstanding voting stock, representing a 60 percent ownership interest. The remaining 40,000 shares of Zeeland continued to trade in the market close to its recent average of $5.50 per share both before and after the acquisition by Holland. Zeeland's acquisition date balance sheet follows: Current assets Property and equipment (net) $ 14,400 228,400 Liabilities Common stock Retained earnings $218,000 100,000 Patents 195,200 120,000 $ 438,000 $438,000 On January 1, 2017, Holland assessed the carrying amount of Zeeland's equipment (5-year remaining life) to be undervalued by $59,000. Holland also determined that Zeeland possessed unrecorded patents (10-year remaining life) worth $261,600. Zeeland's acquisition-date fair values for its current assets and liabilities were equal to their carrying amounts. Any remaining excess of Zeeland's acquisition-date fair value over its book value was attributed to goodwill. The companies' financial statements for the year ending December 31, 2018, follow: $ Sales Cost of goods sold Depreciation expense Amortization expense Other operating expenses Equity in Zeeland earnings Separate company net income Holland (687,300) 348,600 86,000 14,400 53,600 (45,624) (230,324) Zeeland $ (432,500) 202,000 33,600 20,600 62,300 0 $ $ (114,000) Retained earnings 1/1 Net income Dividends declared Retained earnings 12/31 $ (820,600) (230,324) 50,000 $(1,000,924) $ (307, 300) (114,000) 30,000 $ (391,300) $ 85,500 Current assets Investment in Zeeland Property and equipment (net) Patents Total assets $ 125,400 537, 228 841,000 149,800 $ 1,653, 428 263,000 151,500 $ 500,000 0 Liabilities Common stock - Holland Common stock - Zeeland Retained earnings 12/31 Total liabilities and owners equity $ (332,504) $ (8,700) (320,000) O (100,000) (1,000,924) _(391,300) $(1,653,428) $ (500,000) At year-end, there were no intra-entity receivables or payables. a. Compute the amount of goodwill recognized in Holland's acquisition of Zeeland and the allocation of goodwill to the controlling and noncontrolling interest. b. Show how Holland determined its December 31, 2018, Investment in Zeeland account balance. c. Prepare a worksheet to determine the amounts that should appear on Holland's December 31, 2018, consolidated financial statements. Complete this question by entering your answers in the tabs below. Req A and B Req C a. Compute the amount of goodwill recognized in Holland's acquisition of Zeeland and the allocation of goodwill to the controlling and noncontrolling interest. b. Show how Holland determined its December 31, 2018, Investment in Zeeland account balance. Show less Amount a1. Goodwill $99,400 Controlling NCI Interest Goodwill a2. $ 540,600 $ 3,760 allocation Amount b. Investment in Zeeland 12/31/18 HOLLAND CORPORATION AND ZEELAND CORPORATION Consolidation Worksheet For Year Ending December 31, 2018 Consolidation Noncontrollingonsolidate Entries Accounts Holland Zeeland Debit Credit Interest Totals (1,119,800) 550,600 Sales Cost of goods sold Depreciation expense Amortization expense Other operating expenses Equity in Zeeland earnings Separate company net income Consolidated net income Noncontrolling interest in (687,300) (432,500) 348,600 202,000 86,000 33,600 14,4001 20,600 53,600 62,300 (45,624) (230,324) (114,000) $(569,200) CNI $(569,200) Controlling interest net income Retained earnings, 1/1/18 (820,600) (307,300) Net income (230,324) (114,000) Dividends declared 50,000 30,000 Retained earnings, 12/31 9:12 |(1,000,924) (391,300) Current assets 125,400 $ 85,500 537,228 Investment in Zeeland, Inc Property and equipment (net) Patents Goodwill 841,000 149,800 263,000 151,500 i 0 Total assets 1,653.428 $500,000 Liabilities (332,504) (8,700) Common stock (320,000) (100,000) Noncontrolling interest Retained earnings, 12/31 |(1,000,924) (391,300) Total liabilities and equities |(1,653,428) (500,000) $ $ 0