Please help with this question.

Part 2, Question 3 Enties in the year following consolidation (12 points) On Jan. 1 Year 1, P spent 200 million to buy 100% of S. At that date, some key numbers (in millions) are: S common stock S paid-in capital S retained eamings 15 20 80 Total book equity-115 All of the assets and liabilities of S had book valuesfair values, except: Buildings had fair value 20 higher than book value. The remaining life is 20 years. Accrued liabilities had a fair value of 15 higher than book value. (The liabilities were more than the company had recorded.) These got paid in Year 1 At the end of year 1, The books of the two companies reflect the following: Figures in millions Book value Book value 13 30 Buildings (net of depreciation) Investment in S Intangible assets 219 26 total assets Accounts payable Accrued liabilities long-term bonds 26 395 78 Common stock of P, at par Common stock of s, at par Additional paid-in capital retained earnings (ending) 25 15 total equity Total liabilitiesequity 273 115 Income from subsidiary Dividends (S paid 10 to P) Beginning Ending retained earnings Retained earnings