I have attached the file for your review and specified the only areas I need help with (which are two).

Karlow Corporation owns 60 percent of Draw Company's voting shares. During 20X3, Karlow produced 27,000 computer desks at a cost of $94 each and sold 12,000 of them to Draw for $106 each. Draw sold 8,000 of the desks to unaffiliated companies for $132 each prior to December 31, 20X3, and sold the remainder in early 20X4 for $142 each. Both companies use perpetual inventory systems. Required: a. What amounts of cost of goods sold did Karlow and Draw record in 20X3? Correct Answer: Karlow Corporation $1,128,000 Draw Company $848,000 b. What amount of cost of goods sold must be reported in the consolidated income statement for 20X3? Correct Answer: Cost of Goods Sold $752,000 c. Prepare the worksheet consolidation entry or entries needed in preparing consolidated financial statements at December 31, 20X3, relating to the intercorporate sale of inventory. Correct Answer: Sales $1,272,000 Cost of Goods Sold $1,224,000 Inventory $48,000 d. Prepare the worksheet consolidation entry or entries needed in preparing consolidated financial statements at December 31, 20X4, relating to the intercorporate sale of inventory. Correct Answer: Investment in Draw Company $48,000 Cost of Goods Sold $48,000 e. Prepare the worksheet consolidation entry or entries needed in preparing consolidated financial statements at December 31, 20X4, relating to the intercorporate sale of inventory if the sales were upstream. Assume that Draw produced the computer desks at a cost of $94 each and sold 12,000 desks to Karlow for $106 each in 20X3, with Karlow selling 8,000 desks to unaffiliated companies in 20X3 and the remaining 4,000 in 20X4. *****THIS IS WHERE I NEED THE HELP***** Investment in Draw Company ?????????? NCI in NA of Draw Company ?????????? Cost of Goods Sold $48,000 (This is a correct answer) *****I ONLY NEED HELP WITH INVESTMENT IN DRAW COMPANY AND NCI IN NA OF DRAW COMPANY***** *****ALL OF THE REST OF THE ANSWERS ON THIS DOCUMENT ARE CORRECT - ONLY THE TWO WITH QESTION MARKS AND IN RED ARE THE ANSWERS THAT I NEED!*****