I need help with Part B which is to prepare the adjustments for the consolidated balance sheet. I couldn't capture it in the screenshots, but there is a debit and credit column next to each one for the adjusting entry. Please help.

On February 1,2024 , Winds Company purchased 95% of the outstanding common stock of Elizabeth Company and 85% of the outstanding common stock of William Company. Immediately before the two acquisitions, balance sheets of the three companies were as follows: The following additional information is relevant. 1. One week before the acquisitions, Winds Company had advanced $13,000 to Elizabeth Company and $6,400 to William Company. Elizabeth Company recorded an increase to Accounts Payable for its advance, but William Company had not recorded the transaction. 2. On the date of acquisition, Winds Company owed Elizabeth Company $12,100 for purchases on account, and William Company owed Winds Company $3,800 and Elizabeth Company $6,400 for such purchases. The goods purchased had all been sold to outside parties prior to acquisition. 3. Winds Company exchanged 15,200 shares of its common stock with a fair value of $12 per share for 95% of the outstanding common stock of Elizabeth Company. In addition, stock issue fees of $4,000 were paid in cash. The acquisition was accounted for as a purchase. 4. Winds Company paid $49.300 cash for the 85% interest in William Company. 5. 4,000 dollars of Elizabeth Company's notes payable and $10,200 of William Company's notes payable were payable to Winds Company. 6. Assume that for Elizabeth, any difference between book value and the value implied by the purchase price relates to subsidiary land. However, for William, assume that any excess of book value over the value implied by the purchase price is due to overvalued buildings. Prepare a consolidated balance sheet workpaper immediately after acquisition. (Round answers to 0 decimal places, e.g. 125.) Common Stock: Winds Company 452,000 Elizabeth Company 154,000 William Company 44,000 Other Contributed Capital: Winds Company 196,400 Elizabeth Company 11,300 William Company 33,500 Retained Earnings Winds Company 140,800 Elizabeth Company 10,800 10800 William Company (7,200) Noncontrolling Interest Total Liabilities and Equity