need help with the ones I got wrong

Pitino acquired 90 percent of Brey's outstanding shares on January 1, 2016, in exchange for $540,000 in cash. The subsidiary's stockholders' equity accounts totaled $524,000 and the noncontrolling interest had a fair value of $60,000 on that day. However, a building (with a ten-year remaining life) in Brey's accounting records was undervalued by $32,000. Pitino assigned the rest of the excess fair value over book value to Brey's patented technology (four-year remaining life). Brey reported net income from its own operations of $86,000 in 2016 and $102,000 in 2017. Brey declared dividends of $30,000 in 2016 and $34,000 in 2017. Remaining at transfer price) 59,500 Transfer Pricc Year-End (at YearCost to Breyto Pitino 2016 $ 91,000 122,500 135,000 $ 225,000 245, 000 270,000 $ 47,000 2018 50,000 At December 31, 2018, Pitino owes Brey $38,000 for inventory acquired during the period The following separate account balances are for these two companies for December 31, 2018, and the year then ended Note: Parentheses indicate a credit balance Pitino Sales revenues Cost of goods sold (906,000) (476,000) 231,000 102,000 537,000 187,600 120,195 xpenses Equity in earnings of Brey 187 000 $ (301,595) $(143,000) Retained earnings, 1/1/18 Net income (above) Dividends declared $ (532,000) (322,000) 301,595) 143, 000) 151,000 58,000 $ (682,595) (407,000) Retained earnings, 12/31/18 Cash and receivables Inventory Investment in Brey Land, buildings, and equipment (net) $ 168,000 120,000 280,000 365,000 667,260 86,000-350, $ 2,186,260 750,000 Total assets Liabilities Common stock Retained earnings, 12/31/18 $ (878,665) 17,000) 625,000) (326,000) 682.595) _(407,000) $ (2,186,260) (750,000) Total liabilities and equity onsolidat Balance $ 1,112,000 $ 493,250 $ 303,800 Cost of goods sold Equity in earnings of Brey Noncontrolling interest in consolidated net Consolidated net income to parent Retained earnings, 1/1 s 13,355 301,595 $ 532,000 Dividends declared Retained earnings, 12131 Cash and receivables 151,000 682.595 $ 250,000 $ 620,000 Investment in Brey Land, buildings, and equipment Patented technology Total Assets Liabilities S1,358,400 11,000 $ 2,239,400 s 857,665 74,050 $ 625,000 682,595 Noncontrolling interest in Brey Common Stock Retained earnings, 12/31 Total liabilities and stockholdersequit 12/31 1,436.645 X