On January 1, 2019, Parflex Corporation exchanged $344,000 cash for 90 percent of Eagle Corporations outstanding voting stock. Eagles acquisition date balance sheet follows: Cash and receivables $ 15,000 Liabilities $ 76,000 Inventory 35,000 Common stock 150,000 Property and equipment (net) 350,000 Retained earnings 174,000 $ 400,000 $ 400,000 On January 1, 2019, Parflex prepared the following fair-value allocation schedule: Consideration transferred by Parflex $ 344,000 10% noncontrolling interest fair value 36,000 Fair value of Eagle 380,000 Book value of Eagle 324,000 Excess fair over book value 56,000 to equipment (undervalued, remaining life of 9 years) 18,000 to goodwill (indefinite life) $ 38,000 The companies financial statements for the year ending December 31, 2021, follow: Parflex Eagle Sales $ (862,000 ) $ (366,000 ) Cost of goods sold 515,000 209,000 Depreciation expense 191,200 67,000 Equity in Eagle's earnings (79,200 ) 0 Separate company net income $ (235,000 ) $ (90,000 ) Retained earnings 1/1 $ (500,000 ) $ (278,000 ) Net income (235,000 ) (90,000 ) Dividends declared 130,000 27,000 Retained earnings 12/31 $ (605,000 ) $ (341,000 ) Cash and receivables $ 135,000 $ 82,000 Inventory 255,000 136,000 Investment in Eagle 488,900 0 Property and equipment (net) 964,000 328,000 Total assets $ 1,842,900 $ 546,000 Liabilities $ (722,900 ) $ (55,000 ) Common stockParflex (515,000 ) 0 Common stockEagle 0 (150,000 ) Retained earnings 12/31 (605,000 ) (341,000 ) Total liabilities and owners' equity $ (1,842,900 ) $ (546,000 ) At year-end, there were no intra-entity receivables or payables. PLEASE PUT TOGETHER A CONSOLIDATION SCHEDULE WITH HOW YOU GOT EACH FIGURE. THANK YOU1