this question has so many answer on chegg, but all are from different figures, please help

Plaza Corporation purchased 70 percent of Square Company's voting common stock on January 1, 20X5, for $299.600. On that date, the noncontrolling interest had a fair value of $128.400 and the book value of Square's net assets was $392,000. The book values and fair values of Square's assets and liabilities were equal except for land that had a fair value $14,000 higher than book value. The amount attributed to goodwill as a result of the acquisition is not amortized and has not been impaired. Square Company Debit Credit $ 97,000 110,000 258 , PLAZA CORPORATION AND SQUARE COMPANY Trial Balance Data December 31, 2009 Plaza Corporation Item Debit Credit Cash and Receivables $ 93,300 Inventory 206,000 Land, Buildings, & Equipment (net) 278,000 Investment in Square Company 302,588 Cost of Goods & Services 196,00 Depreciation Expense 23,000 Dividends Declared 18,000 Sales & Service Revenue $ 313,880 Income from Square Company 45,908 Accounts Payable 51,000 Common Stock 198,000 Retained Earnings 508,989 Total $1,116,888 $1,116,808 145, eee 13,000 4,800 $213, 25,000 162,000 228,000 $628,800 $628,800 On January 1, 20X9, Plaza's inventory contained $34.000 of unrealized Intercompany profits recorded by Square. Square's inventory on that date contained $15,000 of unrealized intercompany profits recorded on Plaza's books. Both companies sold their ending 20x8 Inventories to unrelated companies in 20X9. Required: a. Prepare all consolidation entries needed to complete a consolidation worksheet as of December 31, 2009 for a transaction/event, select "No journal entry required" in the first account field.)