please answer the wrong ones.

P4-30 Acquisition at Other than Fair Value of Net Assets LO 4-3, 4-4 Power Corporation acquired 100 percent ownership of Scrub Company on February 12, 20X9. At the date of acquisition, Scrub Company reported assets and liabilities with book values of $424,000 and $169,000, respectively, common stock outstanding of $90,000, and retained earnings of $165,000. The book values and fair values of Scrub's assets and liabilities were identical except land, which had increased in value by $20,000, and inventories, which had decreased by $10,000. Required: a. Prepare the following consolidation entries required to prepare a consolidated balance sheet immediately after the business combination assuming Power acquired its ownership of Scrub for $280,000. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Answer is not complete. No Event Accounts Debit Credit 1 Common stock 90,000 165,000 Retained earnings Investment in Scrub Company 255,000 B 2 Land 20,000 Goodwill Goodwill b. Prepare the following consolidation entries required to prepare a consolidated balance sheet immediately after the business combination assuming Power acquired its ownership of Scrub for $251,000. (If no entry is required for a transaction/event, sel "No journal entry required" in the first account field.) Answer is not complete. No Event Accounts Debit Credit A 1 Retained earnings 165,000 Common stock 90,000 Investment in Scrub Company 255,000 B 2. Land 20,000 15,000 Goodwill Inventories 10,000 Investment in Scrub Company