Please provide the answeres to both part A and B under the required.

On January 1, 2025, Pharma Company purchased a 90\% interest in Sandy Company for $2,800,000. At that time, Sandy had $1,840,000 of common stock and $360,000 of retained earnings. The difference between implied and book value was allocated to the following assets of Sandy Company: The plant and equipment had a 10-year remaining useful life on January 1, 2025. During 2025, Pharma sold merchandise to Sandy at a 20\% markup above cost. At December 31, 2025, Sandy still had $180,000 of merchandise in its inventory that it had purchased from Pharma. In 2025, Pharma reported net income from independent operations of $1,600,000, while Sandy reported net income of $600,000. Required: A. Prepare the workpaper entry to allocate, amortize, and depreciate the difference between implied and book value for 2025. B. Calculate controlling interest in consolidated net income for 2025