pls i need answers for this table and for the ( Preliminary computations)

1) Parrot Corporation acquired 90% of Swallow Co. on January 1,2014 for $27,000 cash when Swallow's stockholders' equity consisted of $10,000 of Capital Stock and $5,000 of Retained Earnings. The difference between the fair value and book value of Swallow's net assets was allocated solely to a patent amortized over 5 years. The separate company statements for Parrot and Swallow appear in the first two columns of the partially completed consolidation working papers. Required: Complete the consolidation working papers for Parrot and Swallow for the year 2014. Preliminary computations Allocation of excess fair value over book value Workpaper entries for 2014