please help me on this please

Several years ago, Blue Dragon acquired 20% of Blue Eagle at leoolt value. The relevant data of Blue dragon fer 2014 are as follows: Net income from own operations were 260,000; Dividends paid in 2014 was 125,500. Merchandise from intercomoanv sales in Blue dragon's inventorg.r on January 1, 2014 was 26,000 and on December 31, 2014 were 45,500. The gross profit rates in 2013 and 2014 were 20% and 25% respectively. The relevant data of Blue eagle for 2014 are as follows: net income from own operations were 162,500; dividends declared and paid in 2014 was 21,500. The gross profit rates in 2013 and 2014 were 40% and 30% respectivel1.r The net income attributable to parent in 2014 was: * 1 point 0 assesvs O osmlooo O c.321.4?5 O d_3201000 O e.200.0?5 @ f. none of these