Please using the fact of the picture, and answer those question

1. What should be the balance in consolidation for accounts payable?
2. Use the same facts as the prior question.What is the right consolidated balance at the end of Year 1for buildings,net of depreciation?
3. use the same facts as the prior questions,what is the correct Year one consolidated net income?
4. Use the above facts.What is the consolidated goodwill at the end of Year 1?
5. use the above facts.What is the correct consolidateddividends for Year 1?
6. Use the above facts.What is the correct consolidatedYear 1balance for Investment in S?

QUESTION 27 On Jan. 1 Year 1, P spent 250 million to buy 100% of S. At that date, some key numbers (in millions) are: 5 common stock 15 5 paid-in capital 20 5 retained earnings 80 Total book equity = 115 All of the assets and liabilities of 5 had book values = fair values, except: Buildings had fair value 20 higher than book value. The remaining life is 10 years. Inventory had a fair value 10 lower than book value. The inventory was sold in Year 1. At the end of year 1, The books of the two companies reflect the following: Figures in millions P S Book value Book value Cash 300 63 Receivables (25 receivable by P from 5) 105 12 Inventory 20 13 Land 30 10 Buildings (net of deprec.) 300 100 Investment in S 269 Intangible assets 26 Goodwill total assets 1050 198 Accounts payable (25 payable by 5 to P) 26 38 Accrued liabilities 29 10 long-term bonds 340 30 total liabilities 395 78 Common stock of P, at par 25 Common stock of 5, at par 15 Additional paid-in capital 85 20 retained earnings (ending) 545 85 total equity 655 120 Total liabilities + equity 1050 198 Revenues 284 130 Expenses 203 115 Income from subsidiary 23 Dividends (5 paid 10 to P) 14 10 Beginning Retained earnings 455 80 Ending retained earnings 545 85 What should be the balance in consolidation for accounts payable