Please correct and complete the folowing,

Mill Corporation acquired 100 percent ownership of Roller Company on January 1, 20X8, for $120,300. At that date, the fair value of Rollers buildings and equipment was $15,000 more than the book value Accumulated depreciation on this date was $31,000. Buildings and equipment are depreciated on a 5-year basis. Although goodwill is not amortized, Mills management concluded at December 31, 20X8, that goodwil involved in its acquisition of Roller shares had been impaired and the correct carrying value was $2,800. No additional impairment occurred in 20x9 Trial balance data for Mill and Roller on December 31, 20X9, are as follows Mill Corporation Roller Company Credit Credit Item Cash Accounts Receivable Inventory Land Buildings & Equipment Investment in Roller Co. Stock Cost of Goods Sold Wage Expense Depreciation Expense Interest Expense Other Expenses Dividends Declared Accumulated Depreciation Accounts Payable Wages Payable Notes Payable Common Stock Retained Earnings Sales Income from Subsidiary Debit Debit $ 55,500 89,000 101,000 53,000 363,000 134,800 143,000 30,000 20,000 7,000 18,000 34,000 $ 35,000 20,000 30,000 31,000 167,000 109,000 15,000 9,000 4,000 11,000 37,000 $ 161,000 45,000 10,000 133,000 187,000 166,300 295,000 51,000 $49,000 11,000 5,000 95,000 59,000 47,000 202,000 $1,048,300 $1,048,300 $ 468,000 468,000