If Company P acquires Company S by $62\%$ and you have the follwing information

$1-$S equity at acquesition consist of $300000$ common stock and $100000$$ retained earning

$2-$inventory understaed $20000$$ of which $80\%$ sold in year $1$ and$15\%$ sold in year $2$

$3-$note payable overstated $9000$$ and it has $3$ years to maturity

$4-$note receivable overstated $6000$$ and $24$ months remaining to mature

$5-$S net income for year $1$ was $60000$$ and S net income for year $2$ was $70000$$

$6-$S dividends in year $1=15000$$ and the dividends in year $2=15000$$

$7-$sales from P to S in year$1$ of product A $1000$ unit at a price per unit $=18$$ $,$ and The unit A cost was $14$$ for the company p$,$ and S sold to external company at a price$=22$$ in year$1(600$ unit $)$and $(300$ unit$)$ in year $2$

$8-$sales from S to P in year$1$ of product B $900$ unit at a price per unit $=17$$ $,$ The unit cost was $15$$ for the company s $,$ and P sold to external company at a price$=20$$ in year $1(700$ unit$)$ and $(150$unit$)$in year $2$

$9-$sales from P to S in year$2$ product C $500$unit at a price per unit $=20$$ $,$ and The unit cost was $17$$ for the company p$,$ and S sold $150$ units to external company at a price$=25$$

$10-$sales from S to P in year$2$ product D $400$unit at a price per unit $=18$$ $,$ The unit cost was $12$$ for the company s$,$ and P sold $150$ units to external copany at a price$=20$$

find the following amounts for year $2$ :

$1-$upstream unrealized gross profit become realized

$2-$downstream unrealized gross profit become realized

$3-$upstream realized gross profit become unrealized

$4-$downstream realized gross profit become unrealized

$5-$upstream unrealized gross profit still unrealized

$6-$downstream unrealized gross profit still unrealized

$7-$adjusted net income of S before gross profit adjustments

$8-$adjusted net income of S after upstream gross profit adjustments

$9-$adjusted net income of S before upstream gross profit adjustments

$10-$unamortized differences beginning of year

$11-$unamortized differences ending of year

$12-$NCI share

$13-$income from S

$14-$changes of investment in s

$15-$changes in NCI

$16-$NCI share IN consolidated income statement

$17-$income from S in consolidated income statement

$18-$investment in S in the books of P beginning of the year

$19-$investment in S in the books of P ending of the year

$20-$NCI in consolidated balance sheet