Please assist with all answers marked with a red x as they are incorrect.

Consolidation at date of acquisition $($purchase price greater than book value, acquisition journal entries

Assume that the parent company acquires its subsidiary by exchanging $84,000$ shares of its $$2$ par value Common Stock, with a fair value on the acquisition date of $$38$ per share, for all of the outstanding voting shares of the investee. In its analysis of the investee company, the parent values all of the subsidiary$$s assets and liabilities at an amount equaling their book values except for an unrecorded Trademark with a fair value of $$240,000,$ an unrecorded Video Library valued at $$600,000,$ and Patented Technology with a fair value of $$125,000.$

a$.$ Prepare the journal entry that the parent makes to record the acquisition.

b$.$ Given the following acquisition$-$date balance sheets of the parent and the subsidiary, prepare the consolidation entries.

c$.$ Prepare the consolidation spreadsheet.