January $1,2019$ SOS company invested $2,400,000$ $ for $75\%$ of RAT company, in that date the fair value of RAT is equal to its book value except inventories was undervalued $20,000,$ equipment $(10$years$)$ undervalued $80,000,6\%5$ years bonds undervalued $60,000.$ The owner's equity was $$1,300,000$ shares, $900,000$ premiums and $600,000$ as retained earnings, the following are selective information about the parent and :its subsidiary

During $2019$

The subsidiary reported net income for $2019-1.$was $$152,000$ and declared and paid $$50000$ dividend

During $2020$

the parent sold a land cost $200,000$ for $\frac{2020}{1}\frac{?}{1}-2$ $$220,000.$ The reported income for the subsidiary was $90,000$ and $10,000$ dividends the subsidiary sold an equipment for parent $\frac{2020}{1}\frac{?}{1}-3$ for $120,000$ and net book value $110,000,$ five years $.$remaining use life the parent sold goods for $250,000$ including $1/11/2020-4$

$25\%$ markup, the subsidiary ending inventory include $\mathrm{.}60000$$ inventory from parent

The subsidiary sold goods at $150,000$ which $-5$ cost $$120,000,30\%$ of these goods remained in inventory Subsidiary net income of the year $2020$ was $$180,000-6.$and $$30,000$ dividend

During $2020$ the subsidiary sold goods with mark up $-720\%$ at cost $300,000,25\%$ of this inventory still in hand $.$in $\frac{31}{12}\frac{?}{2020}$

the subsidiary sold the land that purchased from parent $-8$ for $250,000$

The subsidiary reported net income for $2020$ was $-9\mathrm{.}80,000$ and $20,000$ dividends were paid

The parent retained earnings in $31/12/2018-101,800,000$$$.$ Dividends and income without income from subsidiary during the years was: $2019($income $500,000$$ dividend $150,000),2020($income $300,000$$$,$ dividend $\mathrm{.}80,000$

:Required

Prepare all the elimination entries in $31/12/2020-1$ Journalize the income and dividend under equity $-2.$methods in parent's book for the year $2020$ :Complete the following table $-3$

$\backslash$table$[[$Accounts$,2019,2020],[$Income from subsidiary,,$],[$Controlling interest share,,$],[$Consolidated income,,$],[$Consolidated retained earning,,$],[$Non$-$controlling share,,$],[$Non$-$controlling of interest,,$],[/$Investment$,,],[$Unamortized amount,,$],[$Amortizations$,,]]$