I am having a hard time understanding how to get these numbers. What I come up with doesn't work. Can you help me understand how to get them?

5/21/2021 Assignment Print View view transaction list transaction list Debit Credit No Entry Accounts 71,000 A Common stock Retained earnings 61,000 Income from Soda Company NCI in NI of Soda Company 6,000 Dividends declared Investment in Soda Company NCI in NA of Soda Company B 2 Amortization expense Depreciation expense Income from Soda Company NCI in NI of Soda Company 3 Buildings and equipment 28,000 Patents Accumulated depreciation 5,600 Investment in Soda Company NCI in NA of Soda Company D 4 ulated depreciation Buildings and equipment 5 Investment in Soda Company NCI in NA of Soda Company Cost of goods sold 6 Investment in Soda Company NCI in NA of Soda Company b. Prepare a three-part consolidation worksheet for 20X3. (Values in the first two columns (the "parent" and "subsidiary" balances) that are to be deducted should be indicated with a minus sign, while all values in the "Consolidation Entries" columns should be entered as positive values. For accounts where multiple adjusting entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet.)5/21/2021 Assignment Print View 2. Award: 25.00 points Pop Corporation acquired 70 percent of Soda Company's voting common shares on January 1, 20X2, for $112,700. Al that date, the noncontrolling interest had a fair value of $48,300 and Soda reported $71,000 of common stock outstanding and retained earnings of $31,000. The differential is assigned to buildings and equipment, which had a fair value $28,000 higher than book value and a remaining 10-year life, and to patents, which had a fair value $31,000 higher than book value and a remaining life of five years at the date of the business combination. Trial balances for the companies as of December 31, 20X3, are as follows : Pop Corporation Soda Company Item Debit Cash & Accounts Receivable Credit Debit Credit 5 16,400 Inventory 22,600 66,000 Land 6,000 81,000 1,000 Buildings & Equipment $50,000 261,000 Investment in Soda Company 17,200 Cost of Goods Sold 187,000 80,800 Depreciation Expense 20,000 15,000 Interest Expense 7,000 6,200 Dividends Declared 1,000 16,000 Accumulated Depreciation $141,000 $ 85,000 Accounts Payable Bonds Payable 93,400 36.00 219,250 94.00 Bond Premium 1,600 Common Stock 121,000 71,000 Retained Earnings 128,900 $1,000 Sales 261,000 130,000 Other Income 10,600 Income from Soda Company 10,450 $985,600 $985,600 $478,600 $478,600 On December 31, 20X2, Soda purchased inventory for $31,500 and sold it to Pop for $45,000. Pop resold $30,000 of the inventory (i.e., $30,000 of the $45,000 acquired from Soda) during 20X3 and had the remaining balance in inventory at December 31, 20X3. During 20X3, Soda sold inventory purchased for $56,000 to Pop for $80,000, and Pop resold all but $25,000 of its purchase. On March 10, 20X3, Pop sold inventory purchased for $15,000 to Soda for $30,000. Soda sold all but $7,800 of the inventory prior to December 31, 20X3. Assume Pop uses the fully adjusted equity method, that both companies use straight-line depreciation, and that no property, plant, and equipment has been purchased since the acquisition. Required: a. Prepare all consolidation entries needed to prepare a full set of consolidated financial statements at December 31, 20X3, for Pop and Soda. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)5/21/2021 Assignment Print View POP CORPORATION & SUBSIDIARY Consolidated Financial Statement Worksheet For 20X3 Consolidation Entries Pop Corp. Soda Co. DR CR Consolidated Income Statement Sales 261,000 $ 130,000 391,000 Other Income 0,600 10,600 Less: COG 187,000) (80,800) (267,800) Less: Depreciation Expense (20,000) 15,000) (35,000) Less: Interest Expense (17,000) (6,200) 23,200) Less: Amortization Expense Income from Soda Company Consolidated Net Income 47.600 28,000 75,600 NCI in Net Income Controlling Interest in Net Income $ 47,600 $ 28,000 $ 0 $ 0 $ 75,600 Statement of Retained Earnings Beginning balance $ 128,900 61,000 $ 61,000 $ 128,900 Net income 47,600 28,000 75,600 Less: Dividends declared (31,000 16,000) 6,000 Ending Balance 31,000) 145,500 $ 73,000 61,000 $ 16,000 $ 73,500 Balance Sheet Cash and Accounts Receivable $ 16,400 $ 22,600 Inventory 39,000 66,000 36,00 202,000 Land 31,000 41,000 122,00 Buildings & Equipment 350,00 261,000 28,000 $39,000 Less: Accumulated Depreciation Investment in Soda Company 117,200 117,200 Patents Total Assets $ 730,600 $ 360,600 $ 28,000 $ 0 $ 1,119,200 Accounts Payable 93,400 36,00 $ 129,400 Bonds Payable 219,250 94,000 313,250 Bonds Premium 1,600 1,600 Common Stock 121,000 71,000 1,000 21.000 Retained Earnings 145,500 73,000 61,00 6,000 173,500 NCI in NA of Soda Company Total Liabilities & Equity $ 579, 150 $ 275,600 $ 132,000 $ 16,000 $ 738,750 References Consolidating Entries Learning Objective: 06-03 Prepare equity-method journal entries and consolidation entries for the consolidation of a subsidiary following downstream inventory transfers Difficulty: 3 Hard Learning Objective: 06-04 Prepare equity-method journal entries and consolidation entries for the consolidation of a subsidiary following upstream inventory transfers