PLEASE ANSWER QUESTION SHOWING ALL WORK AND CORRECT ANSWER COMPLETELY!!! LABEL EACH ANSWER

8. Pitino acouired 90 percent of Brey's outstanding shares on January 1, 2019, in exchange for $342,000 in cash. The subsidiary's stockholders' oquily accounts totaled $325,000, and the noncontroling interest had a fair value of 538,000 on that day However, a building (with a nine:year remaining lfe) in Brey's accounting records was undervalued by $10,000. Pitino assigned the rest of the excess lair valuo over book value to Brey's patented technology (sbeyear remaining life) Brey reported net income from its own operations of $64,000 in 2019 and $80,000 in 2020 Erey declared dividends of $19,000 in 2019 and $23,000 in 2020 . Brey sells inventory lo Pltino as follows At December 31, 2021. Pitino owes Brey 516,000 for inventory acquited doring the period The following separate account balances are for these two companies for December 31. 2021. and the year then ended. Creshts are Lndicated by parentheses Anwwer each of the following questions a. What was the annual amorization resulting from the acquisiton-date Gatryalue albcations? b. Were the intra-entity transfers upstream or downstream? c. What intra entty gross profit in inventocy existed as of January 1, 2021? d. What intra-entity gross profit in inventory existed as of December 31, 2021? e. What amounts make us the \$68.400 Equity Eamings of Brey account balance for 2021 ? f. What is the net income atfributable to the norcontiolling interest for 2021? 9. What amounts make up the $450,000 Investment in Eley account balance as of December 31, 2021? h Prepare the 2021 worksheet entry to eliminate the subsidiary's beginning owners' equity balances Without preparing a worksheet or consotidation entries, determine the conseldation balances for these two companies