my numbers are not adding up to zero.. can you help me w/ the eliminations and adjustments?

an appraisal is performed to determine whether the book values of Sentinels net assets reflect their fair values. The appraiser also determines that intangibles assets exist, although they are not recorded. the following fair values for assets and liabilities are agreed upon

Accounts receivable: 50,000 Inventory :100,000 Land :200,000 Buildings: 400,000 Equipment: 200,000 Patents: 150,000 Computer Software : 50,000 Current Liabilities : 90,000 Bonds Payable : 210,000

80% PURCHASE, BARGAIN, SEVERAL ADJUSTMENTS

Use the proceeding information for Purnells purchase of Sentinel common stock. Assume Purnell exchanges 10,000 shares of its own stock for 80% of the common stock of Sentinel. The Stock has a market value of $50 per share and a par value pf $1. Purnell has the following trial balance immediately after the purchase.

Purnell Corp

Trial Balance

12.31.2015

Cash 20,000

Accounts Rec 300,000

Inventory 410,000

Investment in Sentinel 500,000

Land 800,000

Buildings 2,800,000

Accumulated Depreciation (500,000)

Equipment 600,000

Accumulated Depreciation (230,000)

Current Liabilities (150,000)

Bonds Payable (300,000)

Common Stock @1 (83,000)

Paid in excess of Par (3,067,000)

Retained Earnings (1,100,000)

Total . 0

PREPARE THE VALUE ANAYLSIS, DETERMINATION AND DISTRIBUTION AND CONSOLIDATION WORKSHEET