using parent concept only please

Consolidated Financial Statements on date of business combination Assets NODO 170000 XN000 30000 Assume the balance sheet of (B) company for the year ended on December 31, 2018 prior to business combination was as follows: Explanation Carrying value Fair value Cash 35000 Receivable 7000 8000 Inventories 15000 20000 Land 33000 50000 Buildings 70000 Total assets Liabilities and stockholders' equity Payables 32000 30000 Common Stock Paid in capital Retained Earnings 20000 Total Liabilities and stockholders 170000 equity (A) Company paid JD120000 for 75% of net assets of (B). And here below the carrying and fair value of some accounts of assets of company (A): Explanations Carrying value Fair value Receivable 15000 18000 Inventories 10000 8000 Land 35000 Buildings 100000 110000 Required: Using parent concepts. determine the balances of the following accounts in the consolidated financial statements. Receivable, inventories, land, buildings, investment in (B), goodwill, payable, non- controllable interest. 40000