I need help with this d and e and f please

e. Independently compute the owners' equity attributable to the noncontrolling interest beginning and ending balances starting with the owners' equity of the subsidiary. Round answers to the nearest whole number. Noncontrolling interest at 1/1/13: Common stock APIC Retained earnings O O O O O 0 Noncontrolling interest at 12/31/13: Common stock APIC Retained earnings 0 0 0 0 f. Independently calculate consolidated net income, controlling interest net income and noncontrolling interest net income. Round answers to the nearest whole number. Use negative signs with answers that reduce net income. 0 0 0 0 0 Consolidated: Parent's stand-alone net income Subsidiary's stand-alone net income Less: Subsidiary's adjusted stand-alone net income Consolidated net income Parent: Parent's stand-alone net income Subsidiary's stand-alone net income Less: 80% of subsidiary's stand-alone net income Consolidated net income attributable to the parent Subsidiary: 20% of subsidiary's stand-alone net income Less: OOO OO 0 0 0 Consolidation subsequent to date of acquisition - Equity method with noncontrolling interest and AAP Assume that, on January 1, 2009, a parent company acquired an 80% interest in its subsidiary. The total fair value of the controlling and noncontrolling interests was $500,000 over the book value of the subsidiary's Stockholders' Equity on the acquisition date. The parent assigned the excess to the following (A) assets: [A] Asset Initial Fair Value Useful Life (years) Initial Useful [A] Asset Fair Value Life (years) Property, plant and equipment (PPE), net $105,000 10 Customer list 145,000 Indefinite 10 Goodwill 250,000 $500,000 80% of the Goodwill is allocated to the parent. The parent and the subsidiary report the following financial statements at December 31, 2013: Parent Subsidiary Income statement: Sales Cost of goods sold Gross profit Income (loss) from subsidiary Operating expenses Parent Subsidiary Balance sheet: $7,330,000 $1,872,000 Assets (5,131,000) (1,122,300) Cash 2,199,000 749,700 Accounts receivable $412,513 938,240 $133,011 433,956 557,409 190,696 (1,392,700) 1,422,020 1,476,871 Inventory (486,330) Equity investment Property, plant and equipment (PPE). 263,370 net Net income $996,996 5,374,356 1,280,669 $9,624,000 $2,405,045 Statement of retained earnings: BOY retained earnings $3,682,592 $966,425 Liabilities and stockholders' equity Net income 996,996 263,370 Current liabilities Dividends (199,159) (39,281) Long-term liabilities EOY retained earnings $4,480,429 $1,190,514 Common stock APIC Retained earnings $1,053,321 $433,956 2,000,000 500,000 1,198,455 124,700 891,795 155,875 4,480,429 1,190,514 $9,624,000 $2,405,045 a. Disaggregate and document the activity for the 100% Acquisition Accounting Premium (AAP), the controlling interest AAP and the noncontrolling interest AAP. d. Reconstruct the activity in the parent's pre-consolidation Equity Investment T-account for the year of consolidation. Round answers to the nearest whole number. Equity Investment Balance at 1/1/13 0 Net income 0 Dividends O AAP amortization 0 0 0 0 0 Balance at 12/31/13 O 0 e. Independently compute the owners' equity attributable to the noncontrolling interest beginning and ending balances starting with the owners' equity of the subsidiary. e. Independently compute the owners' equity attributable to the noncontrolling interest beginning and ending balances starting with the owners' equity of the subsidiary. Round answers to the nearest whole number. Noncontrolling interest at 1/1/13: Common stock APIC Retained earnings O O O O O 0 Noncontrolling interest at 12/31/13: Common stock APIC Retained earnings 0 0 0 0 f. Independently calculate consolidated net income, controlling interest net income and noncontrolling interest net income. Round answers to the nearest whole number. Use negative signs with answers that reduce net income. 0 0 0 0 0 Consolidated: Parent's stand-alone net income Subsidiary's stand-alone net income Less: Subsidiary's adjusted stand-alone net income Consolidated net income Parent: Parent's stand-alone net income Subsidiary's stand-alone net income Less: 80% of subsidiary's stand-alone net income Consolidated net income attributable to the parent Subsidiary: 20% of subsidiary's stand-alone net income Less: OOO OO 0 0 0 Consolidation subsequent to date of acquisition - Equity method with noncontrolling interest and AAP Assume that, on January 1, 2009, a parent company acquired an 80% interest in its subsidiary. The total fair value of the controlling and noncontrolling interests was $500,000 over the book value of the subsidiary's Stockholders' Equity on the acquisition date. The parent assigned the excess to the following (A) assets: [A] Asset Initial Fair Value Useful Life (years) Initial Useful [A] Asset Fair Value Life (years) Property, plant and equipment (PPE), net $105,000 10 Customer list 145,000 Indefinite 10 Goodwill 250,000 $500,000 80% of the Goodwill is allocated to the parent. The parent and the subsidiary report the following financial statements at December 31, 2013: Parent Subsidiary Income statement: Sales Cost of goods sold Gross profit Income (loss) from subsidiary Operating expenses Parent Subsidiary Balance sheet: $7,330,000 $1,872,000 Assets (5,131,000) (1,122,300) Cash 2,199,000 749,700 Accounts receivable $412,513 938,240 $133,011 433,956 557,409 190,696 (1,392,700) 1,422,020 1,476,871 Inventory (486,330) Equity investment Property, plant and equipment (PPE). 263,370 net Net income $996,996 5,374,356 1,280,669 $9,624,000 $2,405,045 Statement of retained earnings: BOY retained earnings $3,682,592 $966,425 Liabilities and stockholders' equity Net income 996,996 263,370 Current liabilities Dividends (199,159) (39,281) Long-term liabilities EOY retained earnings $4,480,429 $1,190,514 Common stock APIC Retained earnings $1,053,321 $433,956 2,000,000 500,000 1,198,455 124,700 891,795 155,875 4,480,429 1,190,514 $9,624,000 $2,405,045 a. Disaggregate and document the activity for the 100% Acquisition Accounting Premium (AAP), the controlling interest AAP and the noncontrolling interest AAP. d. Reconstruct the activity in the parent's pre-consolidation Equity Investment T-account for the year of consolidation. Round answers to the nearest whole number. Equity Investment Balance at 1/1/13 0 Net income 0 Dividends O AAP amortization 0 0 0 0 0 Balance at 12/31/13 O 0 e. Independently compute the owners' equity attributable to the noncontrolling interest beginning and ending balances starting with the owners' equity of the subsidiary