MY ANSWER IS NOT COMPLETE PLEASE GIVE AN ANSWER TO WHAT FIELDS COULD BE MISSING

Padre, Inc., buys 80 percent of the outstanding common stock of Sierra Corporation on January 1, 2021, for $771,840 cash. At the acquisition date, Sierra's total fair value, including the noncontrolling interest, was assessed at $964,800 although Sierra's book value was only $609,000. Also, several individual items on Sierra's financial records had fair values that differed from their book values as follows: 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 31,2021 , for both companies