I need assistance the following are snapshots of all information and journal entries for the question

polnts Pop Corporation acquired 70 percent of Soda Company's voting common shares on January 1, 20X2, for $109,200. At that date, the noncontrolling interest had a fair value of $46,800 and Soda reported S71,OOO of common stock outstanding and retained earnings of $30,000. The differential is assigned to buildings and equipment, which had a fair value S20,OOO higher than book value and a remaining 10-year life, and to patents, which had a fair value $35,000 higher than book value and a remaining life of five years at the date of the business combination. Trial balances for the companies as of December 31, 20X3, are as follows: