I need help with the following:

Provide the working paper entry (O):

Kroft Foods, a U.S. company, acquired a 90 percent interest in Codberry Inc. on January 1, 2019, for $38,000,000. The fair value of the noncontrolling interest in Codberry is $3,000,000 Codberry's acquisition date assets and liabilities were reported at amounts approximating fair value, except its inventories (FIFO) were overvalued by $2,000,000, its property and equipment 120-year remaining life, straight-line) was overvalued by $10,000,000, and it had previously unreported identifiable intangibles (5-year remaining life, straight-line) with a fair value of $14,000,000. There is no goodwill impairment during 2019. Here are the December 31, 2019 trial balances of Kroft and Codberry: Dr (CH) Kroft Codberry Current assets $ 9,950,000 $ 6,200,000 Property and equipment, net 110,000,000 65,000,000 Investment in Codberry 39,980,000 Liabilities (87,500,000) (46,200,000) Capital stock (39,000,000) (2,000,000) Retained earnings January 1 (16,000,000) (20,500,000) Dividends 500.000 Sales revenue (50,000,000) (20,000,000) Equity in net income of Codberry (2,430,000) Cost of goods sold 30,000,000 15,000,000 Operating expenses 5,000,000 2,000,000