Please show me the calculation of the follwing numbers. Thanks

Pitino acquired 90 percent of Brey's outstanding shares on January 1, 2019, in exchange for $360,000 in cash. The subsidiary's stockholders' equity accounts totaled $344,000, and the noncontrolling interest had a fair value of $40,000 on that day. However, a building (with a ten-year remaining life) in Brey's accounting records was undervalued by $17,000. Pitino assigned the rest of the excess fair value over book value to Brey's patented technology (six-year remaining life). Brey reported net income from its own operations of $66,000 in 2019 and $82,000 in 2020. Brey declared dividends of $20,000 in 2019 and $24,000 in 2020. Brey sells inventory to Pitino as follows: Inventory Remaining Transfer Price to at Year-End (at Cost to Brey Pitino transfer price) 2019 $ 71,000 $ 125,000 $ 27,000 72,500 145,000 39,500 93,500 170,000 45,000 Year 2020 2021 0 At December 31, 2021, Pitino owes Brey $18,000 for inventory acquired during the period. The following separate account balances are for these two companies for December 31, 2021, and the year then ended. Note: Parentheses indicate a credit balance. Pitino Brey Sales revenues $ (866.000) $ (376,000) Cost of goods sold 517,000 211,000 Expenses 185,600 62,000 Equity in earnings of Brey (84 870) Net income $ (248,270) S (103,000) Retained earnings, 1/1/21 $ (492,000) $ (282,000) Net income (above) (248,270) (103.000) Dividends declared 131.000 21.000 Retained earnings, 12/31/21 $ (609,270) $ (364,000) Cash and receivables $ 148,000 $ 100,000 Inventory 265.000 146,000 Investment in Brey 487.035 0 Land, buildings, and equipment (net) 966.000 330.000 Total assets $ 1,866,035 $ 576,000 Liabilities $ (731,765) $ (46,000) Common stock (525,000) (166.000) Retained earnings, 12/31/21 (609 270 (364.000 Total liabilities and equity $(1,866,035) S (576,000) a What was the annual amortization resulting from the acquisition date fair-value allocations? b. Were the intra-entity transfers upstream or downstream? c. What intra-entity gross profit in inventory existed as of January 1, 2021? d. What intra-entity gross profit in inventory existed as of December 31, 2021? e. What amounts make up the $84,870 Equity Earnings of Brey account balance for 2021? f. What is the net income attributable to the noncontrolling interest for 2021? g. What amounts make up the $487,035 Investment in Brey account balance as of December 31, 2021? h. Prepare the 2021 worksheet entry to eliminate the subsidiary's beginning owners' equity balances. Without preparing a worksheet or consolidation entries, determine the consolidation balances for these two companies. Prepare the 2021 worksheet entry to eliminate the subsidiary's beginning owners' equity balances. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) No Transaction Accounts Debit Credit Common stock - Brey 166,000 Retained earnings 262,250 Investment in Brey 385,425 Noncontrolling interest in Brey 42,825 OOOO