I need help calculating and checking this section: Pop Corporation acquired $70$ percent of Soda Company's voting common shares on January $1,202,$ for $$114,800.$ At that date, the $\backslash$table$[[$POP CORPORATION & SUBSIDIARY$],[$Consolidated Financial Statement Worksheet$],[$For $20\backslash$times $3],[,\backslash$table$[[$Pop$],[$Corporation$]],\backslash$table$[[$Soda$],[$Company$]],$Consolidation Entries,Consolidated$],[,$Debit,Credit$],[$Income Statement$],[$Sales$],[$Other Income$],[$Less: COGS$],[$Less: Depreciation Expense$],[$Less: Interest Expense$],[$Less: Amortization Expense$],[$Income from Soda Company$],[$Consolidated Net Income$],[$NCl in Net Income$],[$Controlling Interest in Net Income$],[$Statement of Retained Earnings$],[$Beginning balance$],[$Net income$],[$Less: Dividends declared$],[$Ending Balance$],[$Balance Sheet$],[$Cash and Accounts Receivable$],[$Inventory$],[$Land$],[$Buildings & Equipment$],[$Less: Accumulated Deprecia,,,,,$],[$Investment in Soda Compan,,,,,$],[$Patents$,,,,,],[$Total Assets,,,,,$],[$Accounts Payable,,,,,$],[$Bonds Payable,,,,,$],[$Bonds Premium,,,,,$],[$Common Stock,,,,,$],[$Retained Earnings,,,,,$],[$NCl in NA of Soda Company,,,,,$],[$Total Liabilities & Equity,,,,,$]]$

noncontrolling interest had a fair value of $$49,200$ and Soda reported $$70,000$ of common stock outstanding and retained earnings of

$$25,000.$ The differential is assigned to buildings and equipment, which had a fair value $$22,000$ higher than book value and a

remaining $10-$year life, and to patents, which had a fair value $$47,000$ 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 $31,20$X$3,$ are as follows:

On December $31,20$X$2,$ Soda purchased inventory for $$30,000$ and sold it to Pop for $$50,000.$ Pop resold $$29,000$ of the inventory

$($i$.$e$.,$ $$29,000$ of the $$50,000$ acquired from Soda$)$ during $203$ and had the remaining balance in inventory at December $31,203.$

During $20$X$3,$ Soda sold inventory purchased for $$54,000$ to Pop for $$90,000,$ and Pop resold all but $$26,000$ of its purchase. On

March $10,20$X$3,$ Pop sold inventory purchased for $$16,000$ to Soda for $$32,000.$ Soda sold all but $$8,000$ of the inventory prior to

December $31,20\backslash$times $3.$ Assume Pop uses the fully adjusted equity method, that both companies use straight$-$line depreciation, and that

no property, plant, and equipment has been purchased since the acquisition.