On January $1,2019,$ Vacker Co$.$ acquired $70\%$ of Carper Inc. by paying $$650,000.$ This included a $$50,000$ control premium. Carper reported common stock on that date of $$420,000$ with retained earnings of $$242,000.$ A building was undervalued in the company's financial records by $$28,000.$ This building had a ten$-$year remaining life. Copyrights of $$80,000$ were to be recognized and amortized over $20$ years.

Carper earned income and paid cash dividends as follows:

$\backslash$table$[[$NI$,$Div Paid$],[2019,$$$150,000,$$$33,600],[2020,$$$166,400,$$$55,600],[2021,$$$184,000,$$$75,000]]$

On December $31,2021,$ Vacker owed $$20,800$ to Carper. There have been no changes in Carper's common stock account since the acquisition.

Show the acquisition date FV allocation, which includes detailed steps such as allocation to BV$,$ FV over BV$,$ and Goodwill allocation, between controlling and noncontrolling interests. $(4$pts$)$

Calculate the following amounts for individual accounts:

the balance of investment in Carper on Vacker's book on Dec ${31}^{st}2020$;

noncontrolling interest on consolidated financial statement on Dec $31{?}^{st},2020)$;

and the balance of noncontrolling interest on Dec ${31}^{st}2021.$

List all necessary consolidation entries as of December $31,2021?$