I have done everything correctly, but i am getting this thing wrong. Please help me

Retu 6 Power Corporation acquired 100 percent ownership of Scrub Company on February 12, 20X9. At the date of acquisition, Scrub Company reported assets and liabilities with book values of $420,000 and $170,000, respectively, common stock outstanding of $91,000, and retained earnings of $159,000. The book values and fair values of Scrub's assets and liabilities were identical except for land, which had Increased in value by $21,000, and Inventorles, which had decreased by $6,000. 5 points Required: a. Prepare the following consolidation entries required to prepare a consolidated balance sheet Immediately after the business combination assuming Power acquired its ownership of Scrub for $275,000. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Answer is complete and correct. No Event Accounts Debit Credit A Common stock Retained earnings Investment in Scrub Company 91,000 150,000 250.000 OOOOOOO B 2 21.000 10,000 Land Goodwill Inventories Investment in Scrub Company 6,000 25.000 b. Prepare the following consolidation entries required to prepare a consolidated balance sheet Immediately after the business combination assuming Power acquired its ownership of Scrub for $246,000. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Answer is not complete. NO Event Accounts Debit Credit A 1 Common stock Retained earnings Investment in Scrub Company 91.000 159.000 250.000 B 2 21,000 Land Goodwill Inventories 10,000 6,000 Revaluation capital x 25,000