please show me the steps

Consolidated Financial Statements on date of business combination 35000 7000 15000 33000 DODO 170000 8000 20000 50000 70000 32000 RODO 30000 20000 170000 Assume the balance sheet of (B) company for the year ended on December 31, 2018 prior to business combination was as follows: Explanation Carrying value Fair value Assets Cash Receivable Inventories Land Buildings Total assets Liabilities and stockholders' equity Payables 30000 Common Stock Paid in capital Retained Earnings Total Liabilities and stockholders' equity (A) Company paid JD120000 for 75% of net assets of (B). And here below the carrying and fair value of some accounts of assets of company (A): Explanations Carrying value Fair value Receivable 15000 18000 Inventories 10000 8000 Land 35000 40000 Buildings 100000 110000 Required: Using economic and parent concepts, determine the balances of the following accounts in the consolidated financial statements. Receivable, inventories, land, buildings, investment in (B), goodwill, payable, non- controllable interest