Could someone please look over my work, I have no clue where I went wrong in this problem and my assets do not match my liabilities and SE in the balance sheet portion of the consolidation.

P4-3 Workpapers in year of acquisition (goodwill and Intercompany transactions) Pam Corporation acquired a 75 percent interest in Sun Corporation on January 1,2016. Financial state ments of Pam and Sun Corporations for the year 2016 are as follows (in thousands): Pam Sun Combined Income and Retained Earnings Statements for the Year Ended December 31 Sales Income from Sun Cost of sales Other expenses $400 $1,600 55.2 (1.000) (200) (104) (388) Net income Add: Retained earnings January 1 Deduct: Dividends 720 (200) s 787.2 136 (64) S168 Retained earnings December 31 Balance Sheet at December 31 Cash Accounts receivable-net Dividends receivable from Sun Inventories Note receivable from Pam Land Buildings-net $ 212 s 60 80 24 380 260 680 520 40 20 120 320 200 upment-net Investment in Sun 727.2 Total assets $3.147.2 $840 Accounts payable Note payable to Sun Dividends payable $ 340 S 40 20 32 600 168 $840 Capital stock, $10 par 2.000 Retained earnings Total equities 787.2 $3.147.2 REQUIRED: Prepare consolidation workpapers for Pam Corporation and Subsidiary for the year endedl December 31, 2016. Only the information provided in the financial statements is available; accordingly, yout solution will require some standard assumptions. Sun owned unrecorded patents having a far value of $224.020 and a useful life of 10 years