I need help with the first step, which is generating the separate journal entries for P and S so that I can then make the financial statements. I had another attempt that did not work and I am ver confused. I have added a general ledger and did some computations, as you can see highlighted in green in the second picture. The general ledger should have all the accounts needed to create the journal entries I'm just having trouble with the computations.

USED ONLY FOR CONSOLIDATION Cost Allocation Schedule P'S COST CS RE BVSE AAP ACCOUNTS 12131/10 INVENTORY EQUIPMENT PATENT (estimated life 5 years) ACCUMULATED DEPRECIATION ACCRUED PAYABLES TOTAL FV BV 4,000 8,000 5,000 3,000 10,000 2,000 19,000 (2,000) 1,000 12,000 GW WILL BE CONSOLIDATED BUT ALSO ARE INITIAL TBs FOR 2010, 2011 12/31/2010 BALANCE SHEET CASH ACCTS RECEIV INVENTORY EQUIPMENT PATENT GOODWILL INVESTMENT TOTALS 28,000 8,000 9,000 30,000 14,000 3,000 3,000 10,000 25,000 100,000 30,000 ACCUMULATED DEPRECIATION ACC PAYABLE ACCRUED PAYABLES COMMON STOCK RET EARNINGS TOTALS 9,000 3,000 2,000 11,000 75,000 100,000 2,000 5,000 1,000 2,000 20,000 30,000 USED ONLY FOR CONSOLIDATION Cost Allocation Schedule P'S COST CS RE BVSE AAP ACCOUNTS 12131/10 INVENTORY EQUIPMENT PATENT (estimated life 5 years) ACCUMULATED DEPRECIATION ACCRUED PAYABLES TOTAL FV BV 4,000 8,000 5,000 3,000 10,000 2,000 19,000 (2,000) 1,000 12,000 GW WILL BE CONSOLIDATED BUT ALSO ARE INITIAL TBs FOR 2010, 2011 12/31/2010 BALANCE SHEET CASH ACCTS RECEIV INVENTORY EQUIPMENT PATENT GOODWILL INVESTMENT TOTALS 28,000 8,000 9,000 30,000 14,000 3,000 3,000 10,000 25,000 100,000 30,000 ACCUMULATED DEPRECIATION ACC PAYABLE ACCRUED PAYABLES COMMON STOCK RET EARNINGS TOTALS 9,000 3,000 2,000 11,000 75,000 100,000 2,000 5,000 1,000 2,000 20,000 30,000