I only need help with C please.

On January 1, 2019. Aspen Company acquired 80 percent of Birch Company's voung stock for $520,000. Birch reported a $530,000 book value, and the fair value of the noncontrolling Interest was $130,000 on that date. Then, on January 1, 2020, Birch acquired 80 percent of Cedar Company for $152,000 when Cedar had a $127.000 book value and the 20 percent noncontrolling Interest was valued at $38.000. In each acquisition, the subsidiary's excess acquisition-date fair over book value was assigned to a trade name with a 30-year remaining life. These companies report the following financial Information. Investment Income figures are not included. 2019 2020 2821 $ 520,800 $ 577,588 $ 820,eee 238,250 352,750 572,400 Not available 170,000 299, see Sales: Aspen Company Birch Company Cedar Company Expenses: Aspen Company Birch Company Cedar Company Dividends declared: Aspen Company Birch Company Cedar Company $ 447,500 $ 427,500 $ 645,eee 181,68 271,888 499.000 Not available 154,888 268,eee $ 10.020 $ 48,800 $ 58,eee 5.ee 15,000 15.ee Not available 2,080 1e,eee Assume that each of the following questions is independent: a. If all companies use the equity method for Internal reporting purposes, what is the December 31, 2020, balance in Aspen's Investment in Birch Company account? b. What is the consolidated net income for this business combination for 2021? c. What is the net income attributable to the noncontrolling Interest in 20212 d. Assume that Birch made intra-entity Inventory transfers to Aspen that have resulted in the following intra-entity gross profits in Inventory at the end of each year: Date 12/31/19 12/31/20 12/31/21 Ancunt $15,900 19,1ee 26, 2ee What is the accrual-based net Income of Birch in 2020 and 2021. respectively? What is the accrual-based net income of Birch in 2020 and 2021. respectively? Answer is not complete. Complete this question by entering your answers in the tabs below. Reg A toc Reg D a. If all companies use the equity method for internal reporting purposes, what is the December 31, 2020, balance in Aspen's Investment in Birch Company account? b. What is the consolidated net income for this business combination for 2021? c. What is the net income attributable to the noncontrolling interest in 2021? Show less a. Investment in Birch at December 31, 2020 Consolidated net income Noncontrolling interests' share of the consolidated net income $ S Amount 617.896 293.100 b. 5? c. REDA ReqD>