Please I need the step when calculating: 1_ The cost of sales 2_ Good will 3_ Dividends receivable 4_ The land 5_ Investment in (B) 6_ Machinery 7_ Operating expenses

Assume that on January 31, 2017 (A) paid JD135000 for 90% of the net assets of (B) The value of carrying assets and liabilities of (B) at this time equal to their fair values except for the following: Explanation Carrying values Fair value Inventory JD10000 JDI 5000 Machinery JD40000 JD30000 Land JD40000 JD30000 You have given the following information: . During the year, 80% out of the inventory is sold, while the land is remained. The useful life of the Machinery is 5 years. The goodwill is 12000 and it is assisted at the end of the year and it is impaired by 10% per year. Some data of the financial statement of (A) and (B) on December 31, 2017 are as follows: A. Income Statements: Explanation Cost of sales Operating expenses 115000 60000 B 70000 30000 b. The balance sheet: Explanations A B Assets Inventories 7390 36000 dividends receivable 22500 0 Investment in (B) ? 0 Machinery 25000 44000 Land 20000 40000 Required Using Equity method compute the following consolidated amounts : 1. the cost of sales. 2. goodwill... 3. dividends receivable 4. the land 5. investment in (B). 6. machinery.... 7. operating expenses Assume that on January 31, 2017 (A) paid JD135000 for 90% of the net assets of (B) The value of carrying assets and liabilities of (B) at this time equal to their fair values except for the following: Explanation Carrying values Fair value Inventory JD10000 JDI 5000 Machinery JD40000 JD30000 Land JD40000 JD30000 You have given the following information: . During the year, 80% out of the inventory is sold, while the land is remained. The useful life of the Machinery is 5 years. The goodwill is 12000 and it is assisted at the end of the year and it is impaired by 10% per year. Some data of the financial statement of (A) and (B) on December 31, 2017 are as follows: A. Income Statements: Explanation Cost of sales Operating expenses 115000 60000 B 70000 30000 b. The balance sheet: Explanations A B Assets Inventories 7390 36000 dividends receivable 22500 0 Investment in (B) ? 0 Machinery 25000 44000 Land 20000 40000 Required Using Equity method compute the following consolidated amounts : 1. the cost of sales. 2. goodwill... 3. dividends receivable 4. the land 5. investment in (B). 6. machinery.... 7. operating expenses