Can't understand where values come from in the adjustment columns can formulas be added.

On January 1, 2020, Innovus, Inc., acquired 100 percent of the common stock of ChipTech Company for $670,000 in cash and other fairvalue consideration. ChipTech's fair value was allocated among its net assets as follows: The December 31, 2021, trial balances for the parent and subsidiary follow (there were no intra-entity payables on that date): Required a. Using Excel, compute consolidated balances for Innovus and ChipTech. Either use a worksheet approach or compute the balances directly. b. Prepare a second spreadsheet that shows a 2021 impairment loss for the entire amount of goodwill from the ChipTech acquisition