On January 1, 2021, Primair Corporation loaned Vista Company $300,000 and agreed to guarantee all of Vistas long-term debt in exchange for (1) decision-making authority over all of Vistas activities and (2) an annual cash payment of 25 percent of Vistas revenues. As a result of the agreement, Primair is the primary beneficiary of Vista (a variable interest entity). Primairs loan to Vista stipulated a 7 percent (market) rate of interest to be paid annually. On January 1, 2021, Primair estimated that the fair value of Vistas equity shares equaled $150,000 while Vistas book value was $55,000. Any excess fair over book value at that date was attributed to Vistas trademark with an indefinite life. Because Primair owns no equity in Vista, all of the acquisition-date excess fair over book value is allocated to the non-controlling interest. Vista paid Primair 25 percent of its 2021 revenues at the end of the year. On December 31, 2021, Primair and Vista submitted the following statements for consolidation. Parentheses indicate credit balances.

In computing, the amount of Vistas net income attributable to the non-controlling interest, Vistas net income should be reduced by the 25% revenue allocation to Primair. Interest expense paid to Primair is not excluded from Vistas net income because it is a contractual distribution of Vistas net income to Primair.

1. What is the ECOBV amortization schedule in this transaction?

2. What is the year-end balance of NCI?

3. What are the journal entries needed to complete the consolidation worksheet?

What is in bold is what I'm looking for.

Revenues Cost of good sold Other operating expenses Interest income Interest expense Net income Retained earnings, 1/1 Net income Dividends declared Retained earnings, 12/31 Primair (839,500) 612,000 78,000 (21,000) -0- (170,500) Vista (188,000) 75,000 25,000 -0- 21,000 (67,000) (1,555,000) (170,500) 250,000 (1,475,500) (40,000) (67,000) -0- (107,000) 50,000 Current assets Loan receivable from Vista Equipment (net) Trademark Total assets 460,500 300,000 794,000 -0- 1,554,500 525,000 45,000 620,000 (29,000) -0- Current liabilities Long-term debt Loan payable to Primair Common stock Retained earnings, 12/31 Total liabilities and equity (50,000) (1,475,500) (1,554,500) (18,000) (180,000) (300,000) (15,000) (107,000) (620,000)