Please do all of them A TO I

Pitino acquired 90 percent of Brey's outstanding shares on January 1, 2016, in exchange for $396,000 in cash. The subsidiary's stockholders' equity accounts totaled $380,000 and the noncontrolling interest had a fair value of $44,000 on that day. However, a building (with a ten-year remaining life) in Brey's accounting records was undervalued by $25,000. Pitino assigned the rest of the excess fair value over book value to Brey's patented technology (four-year remaining life) Brey reported net income from its own operations of $70,000 in 2016 and $86,000 in 2017. Brey declared dividends of $22,000 in 2016 and $26,000 in 2017 Inventory Remaining at transfer price) 43,500 Transfer Price Year-End (at to Pitino Year 2016 2017 2018 Cost to Brey 75,000 $ 145,000 s31,000 82,500 95,000 165,000 190,000 65,000 At December 31, 2018, Pitino owes Brey $22,000 for inventory acquired during the period The following separate account balances are for these two companies for December 31, 2018, and the year then ended Note: Parentheses indicate a credit balance