Section B: How to prepare a consolidated balance sheet immediately after acquisition.

Section C:How to prepare a consolidated balance sheet at the date of acquisition for W Company and its subsidiaries.

I am a bit confused on how to prepare the balance sheet and would like an explanation on how to get the numbers and why it's under the particular section to have a better understanding please.

On February 1, 2024, Windsor Company purchased 95% of the outstanding common stock of Patricia Company and 85% of the outstanding common stock of John Company. Immediately before the two acquisitions, balance sheets of the three companies were as follows: The following additional information is relevant. 1. One week before the acquisitions, Windsor Company had advanced $14,500 to Patricia Company and $4,500 to John Company. Patricia Company recorded an increase to Accounts Payable for its advance, but John Company had not recorded the transaction. 2. On the date of acquisition, Windsor Company owed Patricia Company $12,600 for purchases on account, and John Company owed Windsor Company $3,900 and Patricia Company $6,300 for such purchases. The goods purchased had all been sold to outside parties prior to acquisition. 3. Windsor Company exchanged 13,300 shares of its common stock with a fair value of $13 per share for 95% of the outstanding common stock of Patricia Company. In addition, stock issue fees of $5,000 were paid in cash. The acquisition was accounted for as a purchase. 4. Windsor Company paid $44,200 cash for the 85% interest in John Company. 5. 3,250 dollars of Patricia Company's notes payable and $10,200 of John Company's notes payable were payable to Windsor Company. 6. Assume that for Patricia, any difference between book value and the value implied by the purchase price relates to subsidiary land. However, for John, assume that any excess of book value over the value implied by the purchase price is due to overvalued buildings. On February 1, 2024, Windsor Company purchased 95% of the outstanding common stock of Patricia Company and 85% of the outstanding common stock of John Company. Immediately before the two acquisitions, balance sheets of the three companies were as follows: The following additional information is relevant. 1. One week before the acquisitions, Windsor Company had advanced $14,500 to Patricia Company and $4,500 to John Company. Patricia Company recorded an increase to Accounts Payable for its advance, but John Company had not recorded the transaction. 2. On the date of acquisition, Windsor Company owed Patricia Company $12,600 for purchases on account, and John Company owed Windsor Company $3,900 and Patricia Company $6,300 for such purchases. The goods purchased had all been sold to outside parties prior to acquisition. 3. Windsor Company exchanged 13,300 shares of its common stock with a fair value of $13 per share for 95% of the outstanding common stock of Patricia Company. In addition, stock issue fees of $5,000 were paid in cash. The acquisition was accounted for as a purchase. 4. Windsor Company paid $44,200 cash for the 85% interest in John Company. 5. 3,250 dollars of Patricia Company's notes payable and $10,200 of John Company's notes payable were payable to Windsor Company. 6. Assume that for Patricia, any difference between book value and the value implied by the purchase price relates to subsidiary land. However, for John, assume that any excess of book value over the value implied by the purchase price is due to overvalued buildings