Plaza, Inc., acquires 80 percent of the outstanding common stock of Stanford Corporation on January 1, 2018, in exchange for $900,000 cash. At the acquisition date, Stanfords total fair value, including the noncontrolling interest, was assessed at $1,125,000. Also at the acquisition date, Stanford's book value was $690,000.

Several individual items on Stanfords financial records had fair values that differed from their book values as follows:

	Book Value				Fair Value
Tradenames (indefinite life)	$	360,000			$	383,000
Property and equipment (net, 8-year remaining life)		290,000				330,000
Patent (14-year remaining life)		132,000				272,000

For internal reporting purposes, Plaza, 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.

	Plaza				Stanford
Revenues	$	(1,400,000	)		$	(825,000	)
Cost of goods sold		774,000				395,750
Depreciation expense		328,000				36,250
Amortization expense						28,000
Equity in income of Stanford		(280,000	)			0
Net income	$	(578,000	)		$	(365,000	)
Retained earnings, 1/1/18	$	(1,275,000	)		$	(530,000	)
Net income		(578,000	)			(365,000	)
Dividends declared		300,000				50,000
Retained earnings, 12/31/18	$	(1,553,000	)		$	(845,000	)
Current assets	$	860,000			$	432,250
Investment in Stanford		1,140,000				0
Tradenames		240,000				360,000
Property and equipment (net)		1,030,000				253,750
Patents		0				104,000
Total assets	$	3,270,000			$	1,150,000
Accounts payable	$	(142,000	)		$	(145,000	)
Common stock		(300,000	)			(120,000	)
Additional paid-in capital		(1,275,000	)			(40,000	)
Retained earnings (above)		(1,553,000	)			(845,000	)
Total liabilities and equities	$	(3,270,000	)		$	(1,150,000	)

At year-end, there were no intra-entity receivables or payables.

Prepare a worksheet to consolidate the financial statements of Plaza, Inc. and its subsidiary Stanford. (For accounts where multiple consolidation entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet. Amounts in the Debit and Credit columns should be entered as positive. Negative amounts for the Noncontrolling Interest and Consolidated Totals columns should be entered with a minus sign.)

I was able to figure out most of it. just need help filling out the remaining entries

PLAZA CORPORATION AND STANFORD CORPORATION
Consolidation Worksheet
For Year Ending December 31, 2018
			Consolidation Entries		Noncontrolling	Consolidated
Accounts	Plaza	Stanford	Debit	Credit	Interest	Totals
Revenues	$(1,400,000)	$(825,000)				$(2,225,000)
Cost of goods sold	774,000	395,750				1,169,750
Depreciation expense	328,000	36,250	5,000			369,250
Amortization expense	0	28,000	10,000			38,000
Equity in income of Stanford	(280,000)	0	280,000
Net income	$(578,000)	$(365,000)
Consolidated net income						$(648,000)
NCI share of CNI					(70,000)	70,000
Plaza share of CNI						$(578,000)
Retained earnings, 1/1	$(1,275,000)	$(530,000)	530,000			$(1,275,000)
Net income	(578,000)	(365,000)				(578,000)
Dividends declared	300,000	50,000		40,000	10,000	300,000
Retained earnings, 12/31	$(1,553,000)	$(845,000)				$(1,553,000)
Current assets	$860,000	$432,250				$1,292,250
Investment in Stanford	1,140,000	0	40,000	needed
Tradenames	240,000	360,000	23,000			623,000
Property and equipment (net)	1,030,000	253,750	40,000	5,000		1,318,750
Patents	0	104,000	140,000	10,000		234,000
Goodwill			232,000			232,000
Total assets	$3,270,000	$1,150,000				$3,700,000
Accounts payable	(142,000)	(145,000)				(287,000)
Common stock	(300,000)	(120,000)	120,000			(300,000)
Additional paid-in capital	(1,275,000)	(40,000)	40,000			(1,275,000)
Noncontrolling interest						Needed
Retained earnings, 12/31	(1,553,000)	(845,000)				Needed
Total liabilities and equities	$(3,270,000)	$(1,150,000)	$1,460,000	$55,000		$(1,862,000)