my numbers on my worksheet isnt adding up.. can someone help me?

Problem 3-3

Using the sophisictaed method.. On January 1, 2015, Paro Company purchases 80% of the common stock of solar company for 320,000. On this date, solar has common stock, other paid in capital in excess of par and retained earnings of 50,000,100,000 and 150,000 respectively. Net income and dividends for two years for Solar company are as follows. 2015

Net income : 60,000

Dividends 20,000

2016:

Net income: 90,000

dividends: 30,000

on January 1, 2015, the only undervalued tangible assets of solar are inventory and the building inventory, for which FIFO is used is worth 10,000 more than cost. The inventory is sold in 2015. the building, which is worth 30,000 more than book value has a remaining life of 10 years, and straight line depreciation is used. The remaining in excess of cost over book value is attributable to goodwill.

The rial balances for par and solar are as follows:

Paro Solar

Inventory, December 31 100,000 50,000

Other current assets 136,000 180,000

investment in solar company NOTE 1

Land 50,000 50,000

Buildings and Equip 350,000 320,000

Accumulated Depreciation (100,000) (60,000)

Goodwill

Other intangibles 20,000

Current Liabilities (20,000) (40,000)

Bonds Payable (100,000)

Other Long-Term Liabilities (200,000)

Common Stock-PARO (200,000)

Paid in Capital in excess-PARO (100,000)

Retained Earnings-PARO (203,600)

Common Stock-SOLAR (50,000)

Paid in capital in excess-SOLAR (100,000)

Retained Earnings (190,000)

Net Sales (520,000) (450,000)

Cost of Goods Sold 300,000 260,000

Operating Expenses 120,000 100,000

Subsidiary Income Note 1

Declared Dividends-PARO 50,000

Declared Dividends-SOLAR 30,000

NOTE 1 TO BE CALCULATED

PREPARE VALUE ANALYSIS AND DETERMINATION AND DISTRIBUTION OF EXCESS SCHEDULE

PARO CARRIES THE INVESTMENT IN SOLAR COMPANY UNDER SOPHISTICATED EQUITY METHOD. IN GENERAL JOURNAL FORM, RECORD THE ENTRIES THAT WOULD BE MADE TO APPLY THR EQUITY METHOD IN 2015, AND 2016.

COMPUTE THE BALANCE THAT SHOULD APPEAR IN THE INVESTMENTS IN SOLAR COMPANY AND IN THE SUBSIDIARY INCOME ON DECEMBER 31, 2016 ( THE SECOND YEAR) . FILL IN THESE AMOUNTS ON PARO TRIAL BALANCE FOR 2016.

COMPLETE A WORKSHEET FOR CONSOLIDATED FINANCIAL STATEMENTS FOR 2016. INCLUDE COLUMNS FOR ELIMINATIONS AND ADJUSTMENTS, CONSOLIDATED INCOME, NCI, CONTROLLING RETAINED EARNINGS, AND CONSOLIDATED BALANCE SHEET.