Please help with the entries in part a. :)

Consolidation on date of acquisition - Equity method with noncontrolling interest and AAP Assume that a parent company acquires an 80% interest in its subsidiary for a purchase price of $1,862,400. The excess of the total fair value of the controlling and noncontrolling interests over the book value of the subsidiary's Stockholders' Equity is assigned to a building (in PPE, net) that the parent believes is worth $150,000 more than its book value, an: unrecorded Patent that the parent valued at $300,000, and Goodwill of $450,000, 80% of which is allocated to the parent. The parent and the subsidiary report the balance sheets on the acquisition date in b. below: a. Prepare the consolidation entries on the acquisition date Consolidation Worksheet Description Debit Credit El Common stock 142,800V 0 APIC 178,500 Retained earnings 1,106,700 Equity investment 0 0 Noncontrolling interest / [A] PPE, net 150,000V Patent 300,000 0 Goodwill 450,000 0 Equity investment 0 0 Noncontrolling interest