I just want to ask about the $ 780,000 increase in book value. How the 780,000 came from or in other words how it was calculated

Nascent, Inc., acquires 60 percent of Sea-Breeze Corporation for $414,000 cash on January 1,2018 . The remaining 40 percent of the Sea-Breeze shares traded near a total value of $276,000 both before and after the acquisition date. On January 1,2018 , Sea-Breeze had the following assets and liabilities: The companies' financial statements for the year ending December 31, 2021, follow: b. What is the annual excess amortization initially recognized in connection with this acquisition? c. If the parent had applied the equity method, what investment income would the parent have recorded in 2021 ? d. What amount should the parent report as retained earnings in its January 1, 2021, consolidated balance sheet? e. What is consolidated net income for 2021 , and what amounts are attributable to the controlling and noncontrolling interests? f. Within consolidated statements at January 1,2018 , what balance is included for the subsidiary's Buildings account? g. What is the consolidated Buildings reported balance as of December 31,2021? Step 2/3 PART D Increase in book value during prior years PART E Consolidated net income and allocation Revenues(addbookvalues)Expenses(addbookvaluesandexcessamortization)$900,000$265,000(635,000) Noncontrolling interest in consolidated net income ($90,00015,000)40% olling interest in consolidated net income