Show the calculations for $P$ and noncontrolling interest $($NCI$)$ of the following:

a$.$ goodwill allocation between $P$ and NCI

b$.$ ending investment balances of P$\text{'}$s investment in $S$ and NCI's investment in $S$

c$.$ the amount of annual excess amortization and the ending net amount for asset$($s$)$

d$.$ the allocation of S$\text{'}$s net income to $P$ and NCI

e$.$ the allocation of dividends declared by $S$ to $P$ and NCI

f$.$ deferred and subsequent recognition of gross profit from intra$-$entity sales for the consolidation entries needed in preparing the consolidation worksheet and

On $1/1/$Y$1,$ P$,$ Inc., paid $$37,200$ for $60\%$ of S$\text{'}$s total outstanding common stock when S$\text{'}$s book value on $1/1$ Y$1$ consisted of common stock of $$10,000$ and retained earnings of $$22,000.$ The $\frac{1}{1}Y1$ fair value of the $40\%$ noncontrolling interest was $$24,000.$

S held patents $($a $10-$year remaining life$)$ undervalued in S$\text{'}$s books by $$7,000$ and an unrecorded customer list $(15-$year remaining life$)$ at a $$4,500$ fair value. Accounting under the equity method for this combination and no goodwill impairment has occurred. P lent $$3,500$ to $S$ on $5/1/$Y$2.$

The individual financial statements for these two companies as of $12/31Y2$ :