Padre, Inc., buys $80$percent of the outstanding common stock of Sierra Corporation on January $1,2018,$for $$755,520$cash$.$ At the acquisition date, Sierra$$s total fair value, including the noncontrolling interest, was assessed at $$944,400$although Sierra$$s book value was only $$673,000.$Also$,$ several individual items on Sierra$$s financial records had fair values that differed from their book values as follows:

$$Book Value Fair Value

Land $ $69,100$ $ $286,100$

Buildings and equipment $(10-$year remaining life$)336,000314,000$

Copyright $(20-$year remaining life$)113,000173,000$

Notes payable $($due in $8$years$)(162,000)(145,600)$

For internal reporting purposes, Padre, Inc., employs the equity method to account for this investment. The following account balances are for the year ending December $31,2018,$for both companies.

Please fill in the debit, credit, noncontrolling interest, and consolidated totals columns in the chart.