On December 31, 2020, Parent paid $400,000 for 80% of Subsidiary’s stocks. The book value and fair value of Subsidiary are as follows.

	Book Value	Fair Value			Book Value	Fair Value
Accts Rec	20,000	20,000		Curr Liabil	40,000	40,000
Inven	50,000	55,000		Bond Pay	100,000	100,000
Land	40,000	70,000		Total Liabil	140,000	140,000
Building	200,000	250,000		Equity:
A/D-Bldg	(50,000)			C Stk $1	20,000
Equip	60,000	60,000		APIC	90,000
A/D-Equip	(20,000)			R/E	100,000
Copyright		50,000		Total equity	210,000
Goodwill	50,000
Total assets	350,000	505,000

(1) Prepare the eliminations and adjustments [EL] and [D] that would be made on the December 31, 2020

(2) Find ending balance of non-controlling interests.