Please I completed part a and b but part C is giving me issues. I can attach part B if you want to

Patrick Corporation acquired 100 percent of O'Brien Company's outstanding common stock on January 1 for $711,300 in cash. O'Brien reported net assets with a carrying amount of $396,000 at that time. Some of O'Brien's assets either were unrecorded (having been internally developed) or had fair values that differed from book values as follows: 10 Joints Book Fair Values Values Trademarks (indefinite life) $ 107,000 $ 299, 000 Customer relationships (5-year remaining life) 104, 400 Equipment (10-year remaining life) 393, 000 340, 800 Book Any goodwill is considered to have an indefinite life with no impairment charges during the year. Print The following are financial statements at the end of the first year for these two companies prepared from their separately maintained accounting systems. O'Brien declared and paid dividends in the same period. Credit balances are indicated by parentheses. References Patrick O'Brien Revenues $ (1, 380,000) $ (704, 090) Cost of goods sold 368 ,000 320, 006 Depreciation expense 104, 760 89, 400 Amortization expense 36 , 800 Income from O'Brien (278,940) Net income $ (1, 149, 440) (009'062 ) $ Retained earnings 1/1 $ (794, 000) (296, 090) Net income (1, 149, 440) 294 , 600) Dividends declared 166, 080 104,000 Retained earnings 12/31 $ (1, 777, 440) $ (486, 600) Cash 242, 000 121, 000 Receivables 338, 000 57 , 900 Inventory 246, 000 186,000 Investment in O'Brien 886, 240 Trademarks 526, 000 83, 700 Customer relationships Equipment (net) 928, 000 281, 000 Goodwill Total assets $ 3, 166, 240 $ 729, 608 Liabilities $ (988, 800) $ (143, 000) Common stock (406, 900) (100,090) Retained earnings 12/31 (1, 777,440) (486, 600) Total liabilities and equity $ (3,166, 240) $ (729, 600) a. Which investment method did Patrick use to compute the $278,940 income from O'Brien? b. Determine the totals to be reported for this business combination for the year ending December 31. c. Verify the totals determined in part (b) by producing a consolidation worksheet for Patrick and O'Brien for the year ending December 31