i want to solve part B

Problem 2. (30%) On January 1, 2005, Vector Company acquired 90 percent of Scale Company's ownership on for $120,000 cash. At that date, the fair value of the noncontrolling interest was $30.000. The book value of Scalar's net assets at acquisition was $125,000. The book values and fair values of Scalar's assets and liabilities were equal, except for buildings and equipment, which were worth $15,000 more than book value. Buildings and equipment are depreciated on a 10-year basis. Although goodwill is not amortized, the management of Vector concluded at December 31, 2008, that goodwill from its acquisition of Scalar shares had been impaired and the correct carrying amount was 55,000. Goodwill and goodwill impairment were assigned proportionately to the controlling and noncontrolling shareholders. No additional impairment occurred in 2009. Trial balance data for Vector and Scalar on December 31, 2009 (second year), are as follows: Vector Company Sealar Company Item Debit Credit Debit Credit Cash $100,000 $30,000 Accounts Receivable 60,000 25.000 Inventory 80,000 30,000 Land 150,000 50,000 Buildings and Equipment 300,000 150,000 Investment in Scalar Co. Stock 148,800 Cost of Goods Sold 180,000 100,000 Wage Expense 50,000 34,000 Depreciation Expense 30,000 Interest Expense 25,000 Other Expenses 40,000 21.000 Dividends Declared 40,000 10,000 Accumulated Depreciation $150,000 $36.000 Accounts Payable 26,000 90,000 Wages Payable 9,000 30,800 Notes Payable 180,000 50,000 Common Stock 150.000 100,000 185,000 Retained Earnings 50,000 Sales 400,000 200.000 Income from Subsidiary 18,000 $1,203,800 $1,203,800 15,000 6,000 $471,000 $471,000 Required: a) Provide all the journal entries that were made in the books of Victor Company during 2009. b) Provide all eliminating entries needed to prepare consolidated financial statements at December 31, 2009