i have all the right answer but PLEASE SHOW ALL THE WORK FOR EACH ONE, especially how to get the numbers 168,000 and 42,00 in the first journal entry. i dont understand how to get the number so please show all work. thank you !

Palow Corporation acquired 80 percent ownership of Sheet Compary on January 1, 20X7, for $173,000. At that date, the fair value of the noncontrolling interest was $43,250. The trial balances for the two companies on December 31,208, included the following amounts: Additional Information 1 On January 1,20x7. Sheet reported net assets with a book value of $150,000 and a fair value of $191,250. Goodwill or $25.000 was recorded at the acquisition. The difference between fair value and book value of Sheet's net assets is related entirely to buildings and equipment. Accumulated depreclation on buildings and equipment was $60,000 on the acquisition date. Sheers depreciable assets had on estimated economic life of 11 years on the date of combination 2. At December 31, 20X8. Pillow's management reviewed the amount attributed to goodwill and concluded goodwill was impaired and should be reduced to $14,000 Goodwill and goodwil impairment were assigned proportionately to the controling and noncontroling shareholders 3. Pillow used the equity method in accounting for its investment in Sheet. Additional Information 1. On January 1,20x7. Sheet reported net assets with a book value of $150,000 and a fair valuo of $191,250.600d will of $25.000 was fecorded ot the acquisition. The difference between fair volue and book value of Sheet's net assets is related entirely to buitdings and equipment. Accumulated depreciation on bullings and equipment was $60.000 on the acquisition date. Sheet's depreciable assits hod an estimated economic life of 11 years on the dote of combination. 2. At December 31, 20x8, Pilsow's management revewed the amount aftributed to goodwill and concluded ooodwill was inpaired and should be reduced to $14,000. Goodwill and goodwil impaifment were assigned proportionately to the controlling and noncontrolling shareholders. 3. Piliow used the equity method in accounting for its investment in Sheet 4. Detailed analysis of recelvables and payables showed that Piliow owed $ heet $9,000 on December 31,208. Prepare all consolidation entries needed to prepare a full set of consolidated financial statements for 208 Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field