Could you please explain how to get this [ADJ] number for part B? Thanks! (COST METHOD)

Topic: Consolidation Subsequent to Date of Acquisition-Upstream Intercompany Inventory Sale -Cost Method On January 1, 2016, Fuller Company acquired a 80% interest in Wilson Company for a purchase price that was $240,000 over the book value of the Wilson's Stockholders' Equity on the acquisition date. Fuller uses the cost method to account for its investment in Wilson. On the date of acquisition, Wilson's retained earnings balance was $218,500. Fuller assigned the acquisition- date AAP as follows: AAP Items PPE, net Patent Initial Fair Value 150,000 90,000 $240,000 UsefulLife(years) 20 15 Wilson sells inventory to Fuller (upstream) which includes ultimately, sells to customers outside of the controlled group. data for the years ending 2018 and 2019 that inventory in products that it, You have compiled the following 2019 $94,500 64,500 $30,000 30% $ 9,000 2018 Transfer price for inventory sale Cost of goods sold Gross profit % inventory remaining Gross profit deferred $70,000 45,000) $25,000 20% $5,000 EOY Receivable/Payable $29,500 $32,000 The inventory not remaining at the end of the year has been sold outside of the controlled group The parent and the subsidiary report the following financial statements at December 31, 2019 Income Statement Fuller $4,160,000 (3,098,100) 1,061,900 7,120 711,200 Wilson $401,600 232,700 Sales Cost of goods sold Gross Profit Income (loss) from subsidiary Operating expenses Net income () 168,900 () $ 357,820 (89,900) $ 79,000 Statement of Retained Earnings BOY Retained Earnings Net income Dividends EOY Retained Earnings Fuller $2,583,800 357,820 (74,500) $2,867,120 $404,400 79,000 (8,900 $474,500 Balance Sheet Fuller Wilson Assets Cash Accounts receivable Inventory Investment in subsidiary PPE, net $ 309,420 433,600 641,900 620,000 4,063,200 $6,068,120 $ 84,700 113,200 142,100 800,500 $1.140,500 Liabilities and Stockholders' Equity: Current Liabilities Long-term Liabilities Common Stock APIC Retained Earnings 505,900 703,500 402,000 1,589,600 2,867,120 $6,068,120 $ 99,500 250,000 75,300 241,200 474,500 $1.140,500 Required: a. Compute the EOY noncontrolling interest equity balance b. Prepare the consolidation journal entries [ADJ Investment in subsidiary 112,320 Retained earnings 112,320 To restate the investment in subsidiary account from cost to "as-if" equity method