Hello, I need help with the questions above, please do include the solvuing process for each. thank you

On January 3, 2016, Persoff Corporation acquired all of the outstanding voting stock of Sea Cliff, Inc. in exchange for $8,282,000 in cash. Persoff elected to exercise control over Sea Cliff as a wholly owned subsidiary with an independent accounting system. Both companies have December 31 fiscal year-ends. At the acquisition date, Sea Cliff's stockholders' equity was $2,577,000 including retained earnings of $1,777,000. Persoff pursued the acquisition, in part, to utilize Sea Cliff's technology and computer software. These items had fair values that differed from their values on Sea Cliff's books as follows: Asset Patented technology Computer software Book Value $ 175,000 81,000 Fair Value $ 2,765,000 2,961,000 Remaining Useful Life 7 years 12 years Sea Cliff's remaining identifiable assets and liabilities had acquisition-date book values that closely approximated fair values. Since acquisition, no assets have been impaired. During the next three years, Sea Cliff reported the following income and dividends: 2016 Net Income $ 901,400 941,400 976,400 Dividends $ 150,000 150,000 150,000 2017 2018 December 31, 2018, financial statements for each company appear below. Parentheses indicate credit balances. Dividends declared were paid in the same period. Persoff Sea Cliff Income Statement Revenues Cost of goods sold Depreciation expense Amortization expense Equity earnings in Sea Cliff $ (2,860,000) 1,418,600 310,000 412,000 (366,400) $ (1,085, 800) $(2,320,000) 896,600 408,000 39,000 0 $ Net income (976,400) $ (7,540,000) (1,085, 800) 600,000 $ (8,025, 800) $ (3,319, 800) (976,400) 150,000 $(4,146,200) Statement of Retained Earnings Retained earnings 1/1 Net income (above) Dividends declared Retained earnings 12/31 Balance Sheet Current assets Investment in Sea Cliff Computer software Patented technology Goodwill Equipment $ 553,000 8,821,200 370,000 884,000 128,000 1,884,000 $ 12,640,200 $ 410,000 0 66,000 108,000 0 4,640,000 $ 5,224,000 Total assets Liabilities Common stock Retained earnings 12/31 Total liabilities and equity $ (2,614,400) (2,000,000) (8,025, 800) $(12,640, 200) $ (277,800) (800,000) (4,146,200) $(5,224,000) Note: Parentheses indicate a credit balance. a. Determine the fair value in excess of book value for Persoff's acquisition date investment in Sea Cliff. b. Determine Persoff's Equity earnings in Sea Cliff's balance for the year ended December 31, 2018. c. Determine Persoff's December 31, 2018, Investment in Sea Cliff's balance. d. Prepare a worksheet to determine the consolidated values to be reported on Persoff's financial statements. Required A Required B Required C Requir Determine the fair v; Required B of book value fo Fair value in excess of book value $ (610,000) X Required A Required B Required C Determine Persoff's Equity earnings in Sea Equity earnings in Sea Cliff Required A Required B Required C Required D Determine Persoff's December 31, 2018, Investment in S Investment in Sea Cliff