need help with just the ones I got wrong please explain on how to get the correct answer

On January 1, 2019, Monica Company acquired 80 percent of Young Company's outstanding common stock for $856,000. The fair value of the noncontrolling interest at the acquisition date was $214,000. Young reported stockholders' equity accounts on that date as follows: Common stock-$10 par value Additional paid-in capital Retained earnings $ 200, eee 100,000 590,000 In establishing the acquisition value, Monica appraised Young's assets and ascertained that the accounting records undervalued a building with a five-year remaining life) by $50,000. Any remaining excess acquisition-date fair value was allocated to a franchise agreement to be amortized over 10 years. During the subsequent years, Young sold Monica inventory at a 40 percent gross profit rate. Monica consistently resold this merchandise in the year of acquisition or in the period immediately following. Transfers for the three years after this business combination was created amounted to the following: Year 2019 2020 2021 Transfer Price $ 60,000 80,000 90,000 Inventory Remaining at Year-End (at transfer price) $ 28, eee 30, eee 36, eee In addition, Monica sold Young several pieces of fully depreciated equipment on January 1, 2020, for $54,000. The equipment had originally cost Monica $86,000. Young plans to depreciate these assets over a six-year period. In 2021. Young earns a net income of $160,000 and declares and pays $45,000 in cash dividends. These figures increase the subsidiary's Retained Earnings to a $920,000 balance at the end of 2021. During this same year, Monica reported dividend income of $36,000 and an investment account containing the initial value balance of $856,000. No changes in Young's common stock accounts have occurred since Monica's acquisition a. Prepare the 2021 consolidation worksheet entries for Monica and Young, b. Compute the net income attributable to the noncontrolling interest for 2021. No Transaction Debit Credit 1 1 Accounts Retained earnings, 1/1/21 (Young) Cost of goods sold 12,000 12,000 2 2. X 45,000 Investment in Monica Equipment Accumulated depreciation Equipment 32,000 77,000 3 3 Investment in Young Retained earings, 1/1/21 (Monica) > > 4 4 Common stock - Young Additional paid-in capital - Young Retained earnings, 1/1/21 (Young) Investment in Young Noncontrolling interest in Young 200,000 100,000 793,000 000 874,400 218,600 5 5 30,000 104,000 Buildings Franchise agreement Investment in Young Noncontrolling interest in Young 107,200 26,800 6 6 36,000 Dividend income Dividends declared > 36,000 7 7 Amortization expense 13,000 10,000 Depreciation expense Buildings Franchise agreement OOO 10,000 13,000 8 8 Sales . 90,000 DISA Drobada ACTED VIDEO ACGI de Complete this question by entering your answers in the tabs below. Required A Required B Compute the net income attributable to the noncontrolling interest for 2021. Net income attributable to noncontrolling interest