Pie Corporation acquired $75$ percent of Slice Company's ownership on January $1,20$X$8,$ for $$96,000.$ At that date, the fair value of the noncontrolling interest was $$32,000.$ The book value of Slice's net assets at acquisition was $$100,000.$ The book values and fair values of Slice's assets and liabilities were equal, except for Slice's buildings and equipment, which were worth $$20,000$ more than book value. Buildings and equipment are depreciated on a $10-$year basis.

Although goodwill is not amortized, the management of Pie concluded at December $31,20$X$8,$ that goodwill from its purchase of Slice shares had been impaired and the correct carrying amount was $$2,500.$ Goodwill and goodwill impairment were assigned proportionately to the controlling and noncontrolling shareholders.

Trial balance data for Pie and Slice on December $31,20$X$8,$ are as follows: a$.$ Give all Equity Method Entries that Pie would record from its investment in Slice.

b$.$ Record all consolidation entries needed to prepare a three$-$part consolidation worksheet as of December $31,20$X$8.$ a$.$ Investment in Slice $18,000$ Income in slice $18000$ Cash $12,000$ Investment in Slice $12,000$ Income in Slice $(5625$ Help me Find this$)$ Investment in Slice $(5626$ Help me find this$)$ its $5625$ but im not sure how the answer was found it says record amortization of excess acquistion price b$.$ Entry $1$Debit: Common Stock, Retained Earnings $,$ Income from Slice, NCI in NI Credit Dividends Declared, Investment to Slice, NCI in NA $($help me fill out numbers$)$ Entry $2$ Debit: Depreciation Expense, Goodwill Impairment Loss Credit:Income from Slice, NCI in NI Entry $3$ Debit: Building and Equipment, Goodwill : Credit Accumulated depreciation, Investment from Slice, NCI in NA Entry $4$ Debit Accumulated Depreciation Credit Building and equipment. Help me fill out these $4$ entries down here and show all work