Just took a test. Can you solve one problem so I can see the answer?

3. Following are financial statements for Moon Company and Kid Company for 2015. Moon Kid Sales (900,000) (675,000) Cost of goods sold 562,500 450,000 Operating and interest expense 112,500 172,500 Net income (225,000) (52,500) Retained earnings, 1/1/15 Net income Dividends paid Retained earnings, 12/31/15 (1,113,750) (618,750) (225,000) (52,500) 146,250 7,500 (1,192,500) (663,750) Cash and receivables 244,125 202,500 Inventory 252,000 180,000 Investment in Kirby 739,125 Equipment (net) 675,000 472,500 Buildings 1,125,000 731,250 Accumulated depreciation-buildings (112,500) (225,000) other assets 225,000 112,500 Total assets 3,147,750 1,473,750 Liabilities (1,280,250) (641,250) common stock (225,000) (45,000) Additional paid-in capital (450,000) (123,750) Retained earnings, 12/31/15 (1,192,500) (663,750) Total liabilities and equity (3,147,750) (1,473,750) Moon purchased 90% of Kirby on January 1, 2014, for $738,000 in cash. On that date, the 10% non controlling interest was assessed to have a $82,000 fair value. As of January 1, 2014, Kid had common stock $45,000, additional paid-in capital $123,750, and retained earnings at $528,750. Also at the acquisition date, Kid held equipment (4-year remaining life) whose fair value is higher than the book value by $22,500, and an interest-bearing liability (5-year remaining life) whose fair value is lower than book value by $45,000. The rest of the excess fair value was assigned to goodwill. Moon uses the initial value method to account for the investment in Kid. During 2014, Kid earned a net income of $90,000 and paid no dividends. Each year, Kid sells inventory to Moon with a gross profit rate of 20%. Intra-entity sales were $180,000 in 2014 and $225,000 in 2015. On December 31, 2014, 30% of the 2014 transfers were still on hand and, on December 31, 2015, 40% of the 2015 transfers remained. Moon sold a building to Kirby on January 2, 2014. It had originally cost Moore $120,000 but had $108,000 in accumulated depreciation at the time of this transfer. The sale price was $30,000 in cash. At that time, the building has a five-year remaining life. Required: Prepare consolidation entries for December 31, 2015