My answer is not complete - what am I missing? Thank you.

On January 1, 2020, Panther, Inc., issued securities with a total fair value of $599,000 for 100 percent of Stark Corporation's outstanding ownership shares. Stark has long supplied inventory to Panther. The companies expect to achieve synergies with production scheduling and product development with this combination. Although Stark's book value at the acquisition date was $353,000, the fair value of its trademarks was assessed to be $79,000 more than their carrying amounts. Additionally, Stark's patented technology was undervalued in its accounting records by $167,000. The trademarks were considered to have indefinite lives, and the estimated remaining life of the patented technology was eight years. In 2020, Stark sold Panther inventory costing $122,500 for $245,000. As of December 31, 2020, Panther had resold 72 percent of this inventory. In 2021, Panther bought from Stark $190,000 of inventory that had an original cost of $95,000. At the end of 2021, Panther held $51,300 (transfer price) of inventory acquired from Stark, all from its 2021 purchases. During 2021, Panther sold Stark a parcel of land for $119,600 and recorded a gain of $21,000 on the sale. Stark still owes Panther $82,000 (current liability, related to the land sale. At the end of 2021, Panther and Stark prepared the following statements for consolidation. At the end of 2021, Panther and Stark prepared the following statements for consolidation. Stark Corporation $ (409,000) 214,600 91,900 0 Revenues Cost of goods sold Other operating expenses Gain on sale of land Equity in Stark's earnings Net income Retained earnings, 1/1/21 Net income Dividends declared Retained earnings, 12/31/21 Cash and receivables Inventory Investment in Stark Trademarks Land, buildings, and equip. (net) Patented technology Total assets Liabilities Common stock Additional paid-in capital Retained earnings, 12/31/21 Total liabilities and equity Panther, Inc. $ (939,100) 404,100 221,100 (21,000) (69,275) $ (404,175) $ (383,000) (404,175) 110,500 $ (676,675 ) $ 155,000 471,800 807,800 0 969, 100 $ (162,500) $ (333,000) (102,500) 41,000 $ (394,500) $ 200,000 147,800 $ 2,403,700 $ (987,325) (400,000) (339,700) (676,675) $ (2,403,700) 77,700 375,000 167,400 $ 975,900 $ (325,700) (220,000) (35,700) (394,500) $ (975,900) a. Show how Panther computed its $69,275 equity in Stark's earnings balance. b. Prepare a 2021 consolidated worksheet for Panther and Stark. Accounts Panther Stark Debit Credit Revenues $ (409,000) 214,600 91,900 $ 190,000 25,650 Totals $ (1,158,100) 420,050 333,875 Cost of goods sold Other operating expenses Gain on sale of land Equity in Stark's earnings 0 0 21,000 69,275 Oo OOOO 0 Net income $ Retained earnings 1/1/21 $ (939.100) 404,100 221,100 (21,000) (69,275) $ (404,175) $ (383,000) (404,175) 110,500 $ (676,675) $ 155,000 471,800 807,800 $ Net income $ (102,500) $ (333,000) (102,500) 41,000 $ (394,500) Dividends declared 41,000 (404,175) 383,000 404,175 110,500 (676,675) 281,000 593,950 $ Retained earnings 12/31/21 Cash and receivables $ 208,000 82,000 $ Inventory 147,800 25,650 0 41,000 0 Investment in Stark Trademarks Land, buildings, and equipment (net) Patented technology Total assets 969,100 0 146,125 20,875 $ 2,403,700 77,700 375,000 167,400 $ 975,900 $ (325,700) (220,000) (35,700) (394,500) 156,700 1,323,100 292.650 $ 2,647,400 $ (1.231,025) (400,000) (339,700) (676,675) Liabilities Common stock Additional paid-in capital Retained earnings 12/31/21 $ (987,325) (400,000) (339,700) (676,675) 82,000 220,000 35,700 Total liabilities and equity (2,403,700) $ (975,900) $ 830,750 $ 169,525 $ (2,647,400)