Please help

Q2. Toto company invested in Far company in 1/1/2019 and paid 45,000$ in excess of underlying book value, in that time the book value of assets and liabilities for Far was equal fair market value, in 31/12/2019 there was 5000 $ unrealized profit from downstream sales and 4,000 in 31/12/2020, in 1/1/2020 Toto sold equipment to Far with book value 21,000 for 30,000 with 3 years useful life and during 2020 Toto sold land cost 7000 for 10,000 to Far, the following is consolidation working paper for Toto and Far company in 31/12/2020.

Required: find the missing amount in the working paper?

Consolidation working paper

31/12/2020

Income Statement Toto Far dr cr consolidation Sales 300,000 100,000 20,000 380,000 Income from Sim 31,000 A 0 Gain on equipment 9000 B 0 cost of goods sold 140000 50000 4000 C 169000 Operating expenses 60000 10000 3000 67000 Consolidated NI 144,000 Noncontrolling share 4000 D Controlling share of NI 140,000 | E F Retained Earnings Retained earnings 157,000 70000 G Controlling share of NI 140.000 H dividend 60.000 20,000 18,000 60,000 2,000 Retained earnings31/12 234,000 90,000 Balance Sheet Cash 102,000 17,000 119,000 Accounts receivable 90,000 48,000 138000 Dividend's receivable 9.000 K Inventories 20.000 8.000 Land 40,000 15,000 3000 52000 Buildings - net 135,000 50,000 185000 Equipment - net 165,000 60,000 M 9000 219,000 Investment 158,000 8000 166,000Goodwill N Total assets Accounts payable 98,000 30,000 128,000 Dividends payable 15,000 10,000 Other liabilities 67 000 20,000 87,000 Ordinary share 300.000 50,000 P Retained earnings 237.000 90,000 R non-controlling interest 1/1 17000 non-controlling interest 31/12 S