Just need help with the ones I keep getting wrong.

Padre, Inc., buys 80 percent of the outstanding common stock of Sierra Corporation on January 1, 2018, for $755,520 cash. At the acquisition date, Sierra's total fair value, including the noncontrolling interest, was assessed at $944,400 although Sierra's book value was only $673,000. Also, several individual items on Sierra's financial records had fair values that differed from their book values as follows: Book Value Fair Value $ 69, 100 $ 286, 100 Land Buildings and equipment (10-year remaining life) Copyright (20-year remaining life) Notes payable (due in 8 years) 336,000 113,000 (162,000) 314,000 173,000 (145,600) For internal reporting purposes, Padre, Inc., employs the equity method to account for this investment. The following account balances are for the year ending December 31, 2018, for both companies. Padre $(1,504,480) $ 757,000 328,000 0 44,200 (129,720) $ (505,000) $ Sierra (636,750) 447,000 11,900 5,650 7,200 0 (165,000) Revenues Cost of goods sold Depreciation expense Amortization expense Interest expense Equity in income of Sierra Net income Retained earnings, 1/1/18 Net income Dividends declared Retained earnings, 12/31/18 Current assets Investment in Sierra Land Buildings and equipment (net) Copyright Total assets Accounts payable Notes payable Common stock Additional paid-in capital Retained earnings (above) Total liabilities and equities $(1,470,000) $ (513,000) (505,000) (165,000) 260,000 65,000 $(1,715,000) $ (613,000) $ 1,032,760 $ 665,450 833,240 0 340,000 69, 100 949,000 324,100 0 107,350 $ 3,155,000 $ 1,166,000 (228,000) $ (231,000) (462,000) (162,000) (300,000) (100,000) (450,000) (60,000) (1,715,000) (613,000) $(3,155,000) $(1,166,000) At year-end, there were no intra-entity receivables or payables. Using the acquisition method, prepare the worksheet to consolidate these two companies. (For accounts where Nevenues (DJ0,100) P (2,14 1,ZOU |(1,504,480) 757,000 328,000 447,000 1,204,000 337,700V 11,900 2,200 0 5,650 3,000 8,650 44,200 7,200 53,450 2,050 129,720 (129,720) 0 $ (505,000) $ (165,000) $ (537,430) (32,430) 32,430 $ (505,000) 513,000 $ (513,000) (165,000) 65,000 52,000 13,000 Cost of goods sold Depreciation expense Amortization expense Interest expense Equity in income of Sierra Separate company net income Consolidated net income NI to noncontrolling interest NI to Padre Company Retained earnings 1/1 Net income (above) Dividends declared Retained earnings 12/31 Current assets Investment in Sierra Land Buildings and equipment (net) Copyright Total assets Accounts payable Notes payable NCI in Sierra 1/1 NCI in Sierra 12/31 Common stock Additional paid-in capital Retained earnings 12/31 (above) Total liabilities and stockholders' equity $ (1,470,000) (505,000) 260,000 $ |(1,715,000) $ 1,032,760 833,240 340,000 $ (1,470,000) (505,000 260,000 $ (1,715,000) $ 1,698,210 $ (613,000) $ 665,450 885,240 69,100 52,000 217,000 2,200 22,000 60,000 3,000 949,000 0 $ 3,155,000 $ (228,000) (462,000) 324,100 107,350 $ 1,166,000 $ (231,000) (162,000) 626,100 1,253,300 164,350 3,741,960 (459,000 (609,650) $ $ 16,400 2,050 134,600x $ 54,280X 34.850 208,310x (300,000 (300,000) (450,000) (100,000) (60,000) 100,000 60,000 (450,000 (1,715,000) (613,000) (1,715,000) $ (3,155,000) (1,166,000) $ 1,155,370 $ 1,101,090 $ (3,325,340)