Need help with the red ones

Exercise 5-3 Pace Company purchased 20,000 of the 25,000 shares of Saddler Corporation for $532,000. On January 3, 2014, the acquisition date, Saddler Corporation's capital stock and retained earnings account balances were $500,300 and $100,900, respectively. The following values were determined for Saddler Corporation on the date of purchase: Book Value Fair Value Inventory $50,700 $69,900 Other current assets 201,000 201,000 Marketable securities 101,400 124,200 Plant and equipment 296,000 324,700Prepare a Computation and Allocation Schedule for the difference between book value and the value implied by the purchase price in the consolidated statements workpaper. x x x Purchase Price and Implied Value I x x x Less V : Book Value of Equitil-r Acquired x x 3: Difference between Implied and Book Value V x x 3: Inventory E E E (. | s I It x x Marketable Securities 3: 3: Plant and Equipment x x Balance 3 Gain " Increase Noncontrolling Interest to Fair 'u'alue of A5565 V v Total Allocated Bargain Balance -. -. ( ( ( t ( (