I try to use formula to solve those problem but it still wrong, and some of these I do not know how to figure out.

Pizza Corporation acquired 80 percent ownership of Slice Products Company on January 1, 20X1, for $147,000. On that date, the fair value of the noncontrolling interest was $36,750, and Slice reported retained earnings of $44,000 and had $93,000 of common stock outstanding. Pizza has used the equity method in accounting for its investment in Slice. Trial balance data for the two companies on December 31, 20X5, are as follows: Item Cash & Receivables Inventory Land Buildings & Equipment Investment in slice Products Company Cost of Goods Sold Depreciation Expense Inventory Losses Dividends Declared Accumulated Depreciation Accounts Payable Notes Payable Common Stock Retained Earnings Sales Income from Slice Products Company Pizza Slice Corporation Products Company Debit Credit Debit Credit 89,000 $ 82,000 275,000 94,000 90,000 90,000 518,000 150,000 176,940 118,000 44,000 22,000 12,000 12,000 6,000 32,000 17,200 $ 186,000 $ 84,000 54,000 18,000 282,480 116,200 281,000 93,000 295,000 83,000 207,000 101,000 27,460 $1,332,940 $1,332,940 $495,200 $ 495,200 Additional Information 1. On the date of combination, the fair value of Slice's depreciable assets was $46,750 more than book value. The accumulated depreciation on these assets was $10,000 on the acquisition date. The differential assigned to depreciable assets should be written off over the following 10-year period. 2. There was $15,000 of intercorporate receivables and payables at the end of 20X5. Required: a. Prepare all journal entries that Pizza recorded during 20x5 related to its investment in Slice. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) General Journal Credit No A Event 1 Debit 31,200 Investment in Slice Products Company Income from Slice Products Company 31,200 B 2 13,760 Cash Investment in Slice Products Company 13,760 3 22,032 X Income from Slice Products Company Investment in Slice Products Company 22,032 b. Prepare all consolidation entries needed to prepare consolidated statements for 20X5. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) No Event Debit Credit Accounts Common stock Retained earnings Income from Slice Products Company NCI in NI of Slice Products Company Dividends declared Investment in Slice Products Company NCI in NA of Slice Products Company 93,000 83,000 31,200 23,800 X 17,200 171,040 42,760 2000. OOOOOO 4,675 Depreciation expense Income from Slice Products Company NCI in NI of Slice Products Company 2,197 X 2,478X 3 Buildings and equipment Accumulated depreciation Investment in Slice Products Company NCI in NA of Slice Products Company