Can you help me solving this accounting question, please read it carefully and I will upvote for your devotion.

1. Pell Company acquires 80% of Demers Company for $500,000 on January 1, 2019. Demers reported common stock of $300,000 and retained earnings of $210,000 on that date. Equipment was undervalued by $30,000 and buildings were undervalued by $40,000, each having a 10-year remaining life. Any excess consideration transferred over fair value was attributed to goodwill with an indefinite life. Based on an annual review, goodwill has not been impaired.

Demers earns income and pays dividends as follows:

	2019	2020	2021
Net income	100,000	120,000	130,000
Dividends	40,000	50,000	60,000

Assume the initial value method is applied.

1. Compute the noncontrolling interest in Demers at December 31, 2019.
   1. 135,600
   2. 80,000
   3. 117,000
   4. 100,000
   5. 110,600
2. Compute the noncontrolling interest in the net income of Demers at December 31, 2019.
   1. 12,000
   2. 10,600
   3. 18,600
   4. 20,000
   5. 14,400

4. How much does Pell record as Income from Demers for the year ended December 31, 2020?

1. 1. 90.400
2. 2. 40,000
   3. 89,000
   4. 50,400
   5. 56,000
3. Compute the noncontrolling interest in Demers at December 31, 2021.
   1. 107,800
4. 2. 140,000
   3. 80,000
   4. 50,000
   5. 160,800
5. Compute Pell's Investment in Demers at December 31, 2020.
   1. 625,000
6. 2. 664,800
   3. 592,400
   4. 500,000
   5. 572,000
7. Compute Pell's Investment in Demers at December 31, 2019.
   1. 500,000
8. 2. 574,400
   3. 625,000
   4. 542,400
   5. 532,000
9. How much does Pell record as Income from Demers for the year ended December 31, 2021?
   1. 48,000
10. 2. 56,000
    3. 98,400
    4. 97,000
    5. 50,400