I only need help with D

On January 1, 2012, Aspen Company acquired 80 percent of Birch Company's outstanding voting stock for $372,000. Birch reported a $360,000 book value and the fair value of the noncontrolling interest was $93,000 on that date. Also, on January 1, 2013, Birch acquired 80 percent of Cedar Company for $180,000 when Cedar had a $126,000 book value and the 20 percent noncontrolling interest was valued at $45,000. In each acquisition, the subsidiary's excess acquisition-date fair over book value was assigned to a trade name with a 30-year life.

These companies report the following financial information. Investment income figures are not included.

201220132014Sales:Aspen Company$ 517,500$655,000$910,000Birch Company272,000344,250575,400Cedar CompanyNot available171,900288,600Expenses:Aspen Company$ 425,000$545,000$747,500Birch Company231,000266,000495,000Cedar CompanyNot available161,000249,000Dividends declared:Aspen Company$18,000$35,000$45,000Birch Company5,00015,00015,000Cedar CompanyNot available3,0008,000Assume that each of the following questions is independent:a.If all companies use the equity method for internal reporting purposes, what is the December 31, 2013, balance in Aspen's Investment in Birch Company account?

b.What is the consolidated net income for this business combination for 2014?

c.What is the net income attributable to the noncontrolling interest in 2014?

d.Assume that Birch made intra-entity inventory transfers to Aspen that have resulted in the following unrealized gross profits at the end of each year:DateAmount12/31/12$14,30012/31/1323,60012/31/1432,000What is the realized income of Birch in 2013 and 2014, respectively?