I need answers for H and I

Pitino acquired 90 percent of Brey's outstanding shares on January 1, 2019, in exchange for $360,000 in cash. The subsidiary's stockholders' equity accounts totaled $344,000, and the noncontrolling interest had a fair value of $40,000 on that day. However, a building (with a ten-year remaining life) in Brey's accounting records was undervalued by $17,000. Pitino assigned the rest of the excess fair value over book value to Brey's patented technology (six-year remaining life). Brey reported net income from its own operations of $66,000 in 2019 and $82,000 in 2020. Brey declared dividends of $20,000 in 2019 and $24,000 in 2020. Brey sells inventory to Pitino as follows: Year 2019 2020 2021 Cost to Brey $ 71,000 72,500 93,500 Transfer Price to Pitino $ 125,000 145,000 170,000 Inventory Remaining at Year-End (at transfer price) $ 27,000 39,500 45,000 At December 31, 2021, Pitino owes Brey $18,000 for inventory acquired during the period. The following separate account balances are for these two companies for December 31, 2021, and the year then ended. Note: Parentheses indicate a credit balance. Sales revenues Cost of goods sold Expenses Equity in earnings of Brey Net income Retained earnings, 1/1/21 Net income (above) Dividends declared Retained earnings, 12/31/21 Cash and receivables Inventory Investment in Brey Land, buildings, and equipment (net) Total assets Liabilities Common stock Retained earnings, 12/31/21 Total liabilities and equity Pitino $ (866,000) 517,000 185,600 (84,870) $ (248,270) $ (492,000) (248,270) 131,000 $ (609,270) $ 148,000 265,000 487,035 966,000 $ 1,866,035 $ (731,765) (525,000) 609,270) $(1,866,035) Brey $ (376,000) 211,000 62,000 $ (103,000) $ (282,000) (103,000) 21,000 $ (364,000) $ 100,000 146,000 330,000 $ 576,000 $ (46,000) (166,000) (364,000) $ (576,000) a. What was the annual amortization resulting from the acquisition-date fair-value allocations? b. Were the intra-entity transfers upstream or downstream? c. What intra-entity gross profit in inventory existed as of January 1, 2021? d. What intra-entity gross profit in inventory existed as of December 31, 2021? e. What amounts make up the $84,870 Equity Earnings of Brey account balance for 2021? f. What is the net income attributable to the noncontrolling interest for 2021? g. What amounts make up the $487,035 Investment in Brey account balance as of December 31, 2021? h. Prepare the 2021 worksheet entry to eliminate the subsidiary's beginning owners' equity balances. i. Without preparing a worksheet or consolidation entries, determine the consolidation balances for these two companies