Please help me consolidate this question, i know the names are wrong, bit it should be same info, i am very lost on this Question

Bryant Co land - undervalued	10,000
Bryant Co buildings with 10 year life-undervalued	12,000
	Arthur	Bryant	Bryant
	Company	Company	Company
	Book	Book	fair value
	Value	Value
Cash	$ 40,000	$ 20,000	$ 20,000
Inventory	220,000	110,000	$ 110,000
Land	100,000	180,000	$ 190,000
Buildings (net)	240,000	80,000	$ 92,000
Equipment (net)	160,000	50,000	$ 50,000
Accounts payable	(50,000)	(40,000)	$ (40,000)
Long-term debt	(430,000)	(200,000)	$ (200,000)
Common stock	(150,000)	(80,000)	222000
Retained earnings, 1/1/09	(130,000)	(120,000)	Net fair value

On 01/01/2020, Big Co. purchase 90% of Small Co. common stock for $35,000 cash and $200,000 long-term note. Big also paid $3000 cash for investment banking fee. Small was not dissolved after the purchase. During 2020, Small reported net income of $50,000 and paid dividends of $30,000. During 2021, Small reported net income of $75,000 and paid dividends of $45,000. Big Co. uses theEQUITY method to track its investment in Small.
Note: At the time of acquisition, Small had land with fair value higher than book value by $8,000, an equipment with fair value lower than book value by $4,000 and a building with fair value higher than book value by $12,000. The equipment and building has 5 years and 10 years of useful life each. Small has a book value of $204,000 on 01/01/2020. The fair value of Small's net assets was $220,000 at time of acquisition.
Hint: The ending balance of"Investment in Small"account in 2013 need to be calculated all the way starting from 01/01/2020 and making adjustments in 2020 and then in 2021.
Please use the acquisition method to consolidate the books of Big and Small Co. on 12/31/2021.
Value Analysis Schedule
		Total price		Big's price	NCI implied price
		(100%)		(90%)		(10%)
Market price of Small
Small's net assets fair value
Difference -Goodwill
Fair Value Adjustment Schedule
Fair value of 100% Small
Total equity of Small (BV)
Excess of fair value over book value
Adjustment of Grant's identifiable accounts
	Adjustment to FV	Worksheet Key Dr. or Cr.	Amortization
	Life	Current year	Prior year	Total	Worksheet Key Dr. or Cr.
Land
Building
Equipment
Goodwill
Total
Journal entries related to adjustments to its investment interest in Small using EQUITY method during 2021 before consolidation
		Debit	Credit
Investment in Small				subsidary's current year net income
Equity in Small's earnings
Cash				dividdend received in current year
Investment in Small
Equity in subisidiary earnings				building's current year depreciation expense
Investment in Small
Investment in Small				equipment's current year depreciation expense
Equity in subisidiary earnings
BIG COMPANY AND CONSOLIDATED SUBSIDIARY
Consolidation Worksheet
December 31, 2021
	Arthur	Small	Consolidation Entries	Noncontrolling	Consolidated
Accounts	Company	Company		Debit		Credit	Interest	Totals
Revenue	-546000	-273000
Cost of goods sold	370000	185000
Gross Profit	-176000	-88000
SGA expenses	34600	13000
Equity in subsidairy earnings
Noncontrolling interest earning
Net income		-75000
		Changes in Retained earnings
Retained earnings-begining balance---Big	-180024
Retained earnings-begining balance---Small		-144000
Net income		-75000
Dividends paid	84840	45000
Retained earnings-ending balance		-174000
Cash	40,784	51,000
Inventory	298,600	134,000
Land	150,000	170,000
Buildings	370,760	117,000
Accum. Depre - Buildijng	(50,000)	(30,000)
Equipment	194,440	69,000
Accum. Depre - Equipment	(30,000)	(20,000)
Investment in Small
Goodwill
Total debits		491,000
Credit Balances
Accounts payable	(286,620)	(47,000)
Long-term liabilities	(554,020)	(190,000)
Noncontrolling interest-beg.
Noncontrolling interest-end.
Common stock	(150,000)	(80,000)
Retained earnings, ending		(174,000)
Total credits		(491,000)
		-