please give numbers

On January 1, 2019, Pepper Company acquired 100% of the stock of Salt Company which had stockholders' equity totaling $105,000 at the time. Pepper issued 10,000 shares of its $10 par value stock that had a fair value of $14 per share. At the time of the acquisition, land on Salt's books was undervalued by $10,000. Equipment having a 5 year life was undervalued by $5,000, and at the time, a secret formula that had been developed by Salt was appraised at $20,000 with an estimated life of 20 years. The following are the separate financial statements for the two companies for the year ended December 31, 2023: Salt owed Pepper $8,000 at the balance sheet date. 1) Prepare the consolidation entries at December 31, 2023