I've worked through this a few times and can only figure out the two that I have. I'm not sure where i'm going wrong.

On January 1, 2019, Aspen Company acquired 80 percent of Birch Company's voting stock for $452,000. Birch reported a $505,000 book value, and the fair value of the noncontrolling interest was $113,000 on that date. Then, on January 1, 2020, Birch acquired 80 percent of Cedar Company for $112,000 when Cedar had a $104,000 book value and the 20 percent noncontrolling interest was valued at $28,000. In each acquisition, the subsidiary's excess acquisition-date fair over book value was assigned to a trade name with a 30-year remaining life. These companies report the following financial information. Investment income figures are not included 2019 2020 2021 sales: Aspen Company $ 517,500 $ 715,000 $ 935,000 Birch Company 294,500 368,000 594,600 Cedar Company Not available 247,160 223,400 Expenses: Aspen Company $ 477,500 $ 495,000 $ 557,500 Birch company 241,000 305,000 510,000 Cedar Company Not available 236,000 181,000 Dividends declared: Aspen Company 4 18,000 $ 45,000 % 55,000 Birch company 10,000 18,000 18,000 Cedar Company Not available 2,000 6,000 Assume 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, 2020, balance in Aspen's Investment in Birch Company account? b. What is the consolidated net income for this business combination for 20217 c. What is the net income attributable to the noncontrolling interest in 20217 d. Assume that Birch made intra-entity inventory transfers to Aspen that have resulted in the following intra-entity gross profits in inventory at the end of each year: Date Amount 12/31/19 $19,70@ 12/31/20 20,300 12/31/21 25,600 R What is the accrual-based net income of Birch in 2020 and 2021, respectively? Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. ReqAtoC Req D a. If all companies use the equity method for internal reporting purposes, what is the December 31, 2020, balance in Aspen's Investment in Birch Company account? b. What is the consolidated net income for this business combination for 20212 c. What is the net income attributable to the noncontrolling interest in 2021? Show less & a. Investment in Birch at December 31, 2020 S 525,696 o Consolidated net income S 501,300 & c. Noncoentrolling interests' share of the consolidated net income $ 31,752 o On January 1, 2019, Aspen Company acquired 80 percent of Birch Company's voting stock for $452,000. Birch reported a $505,000 book value, and the fair value of the noncontrolling interest was $113,000 on that date. Then, on January 1, 2020, Birch acquired 80 percent of Cedar Company for $112,000 when Cedar had a $104,000 book value and the 20 percent noncontrolling interest was valued at $28,000. In each acquisition, the subsidiary's excess acquisition-date fair over book value was assigned to a trade name with a 30-year remaining life. These companies report the following financial information. Investment income figures are not included. 2019 2020 2021 Sales: Aspen Company $ 517,500 $ 715,000 % 935,000 Birch Company 294,500 368,000 594,600 Cedar Company Not available 247,100 223,400 Expenses: Aspen Company $ 477,500 $ 495,000 $ 557,500 Birch Company 241,000 305,000 518,000 Cedar Company Not available 236,000 181,000 Dividends declared: Aspen Company $ 18,000 $ 45,000 $ 55,000 Birch Company 10,000 18,000 18,000 Cedar Company Not available 2,000 6,000 Assume 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, 2020, balance in Aspen's Investment in Birch Company account? b. What is the consolidated net income for this business combination for 20217 c. What is the net income attributable to the noncontrolling interest in 20217 d. Assume that Birch made intra-entity inventory transfers to Aspen that have resulted in the following intra-entity gross profits in inventory at the end of each year: Date Amount 12/31/19 $19,700 12/31/20 20,300 12/31/21 25,600 e What is the accrual-based net income of Birch in 2020 and 2021, respectively? ) Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. RegAto C Req D ! Assume that Birch made intra-entity inventory transfers to Aspen that have resulted in the following intra-entity gross profits in inventory at the end of each year: Date Amount 12/31/19 $19,700 12/31/20 20,300 12/31/21 25,600 What is the accrual-based net income of Birch in 2020 and 2021, respectively? Show less A Accrual-based net income S 68,320 112,260