the following information relates to the acquisition beginning of year 1

P percentage in S	71%
inventory difference at acquisition (60% sold in y1, remaining in year 2)	21000
equipment underestimated (5 years remaining life)	14000
building overestimated (10 years remaining life)	31000
note payable overestimated (3 years remaining life)	3300
goodwill (5000 impairment in y1,10000 impairment in year 2	35000
cost	280450
the following information relate to year 1 for P and S	9
P sales	309000
S sales	89000
P cost of goods sold	138000
S cost of goods sold	31000
P depreciation expense -building	40000
S depreciation expense -building	10000
S depreciation expense-equipment	10500
P other gains and losses	0
S other gains and losses	0
P salaries	20000
S salaries	10000
S interest expense on note 10%	4000
P dividends	20000
S dividends	5000
P beginning retained earnings	109000
S beginning retained earnings	29000

answer the following questions

sales in the consolidated income statement

cost of goods sold in the consolidated income statement

depreciation expense - buildings in consolidated income statement

depreciation expense - equipment in consolidated income statement

salaries expense in consolidated income statement

interest expenses in consolidated income statement

other gains and losses in consolidated income statement

consolidated income in consolidated income statement

NCI share in consolidated income statement

CI share in consolidated income statement

income from S in consolidated income statement

beginning retained earnings in consolidated retained earnings statement

dividends in consolidated retained earnings statement

ending retained earnings in consolidated retained earning statement

retained earnings in consolidated balance sheet

NCI in consolidated balance sheet

investment in S in consolidated balance sheet

what was the fair value of the note payable at acquesition

what was the fair value of equipment at acquesition

what was the fair value of building at acquesition