Please show work. I have no idea why I am getting these wrong Thank you!!

E9-7 Preferred Dividends and Call Premium LO 9-2 On January 1, 20X2, Plier Corporation purchased 90 percent of Saw Company common shares and 60 percent of its preferred shares at underlying book value. At that date, the fair value of the noncontrolling interest in Saw's common stock was equal to 10 percent of the book value of its common stock. Saw's balance sheet at the time of purchase contained the following balances: Total Assets $860,000 Total Liabilities Preferred Stock Common Stock Retained Earnings Total Liabilities and Equities $ 80,000 100,000 300,000 380,000 $860,000 Total Assets $860,000 The preferred shares, which are cumulative with regard to dividends, have a 12 percent annual dividend rate and are five years in arrears on January 1, 20X2. All of the $10 par value preferred shares are callable at $12 per share after December 31, 20X0. During 20x2, Saw reported net income of $70,000 and paid no dividends. Required: a. Compute Saw's contribution to consolidated net income for 20x2. Contribution to consolidated net income 59,400 c. Compute the portion of Saw's retained earnings assignable to its preferred shareholders on January 1, 20x2. Retained earnings to preferred shareholders 60,000 d. Compute the book value assigned to the common shareholders on January 1, 20x2. Book Value $ 620,000 e. Compute the amount to be reported as the noncontrolling interest in the consolidated balance sheet on January 1, 20x2. Noncontrolling interest $ 62,000 E9-7 Preferred Dividends and Call Premium LO 9-2 On January 1, 20X2, Plier Corporation purchased 90 percent of Saw Company common shares and 60 percent of its preferred shares at underlying book value. At that date, the fair value of the noncontrolling interest in Saw's common stock was equal to 10 percent of the book value of its common stock. Saw's balance sheet at the time of purchase contained the following balances: Total Assets $860,000 Total Liabilities Preferred Stock Common Stock Retained Earnings Total Liabilities and Equities $ 80,000 100,000 300,000 380,000 $860,000 Total Assets $860,000 The preferred shares, which are cumulative with regard to dividends, have a 12 percent annual dividend rate and are five years in arrears on January 1, 20X2. All of the $10 par value preferred shares are callable at $12 per share after December 31, 20X0. During 20x2, Saw reported net income of $70,000 and paid no dividends. Required: a. Compute Saw's contribution to consolidated net income for 20x2. Contribution to consolidated net income 59,400 c. Compute the portion of Saw's retained earnings assignable to its preferred shareholders on January 1, 20x2. Retained earnings to preferred shareholders 60,000 d. Compute the book value assigned to the common shareholders on January 1, 20x2. Book Value $ 620,000 e. Compute the amount to be reported as the noncontrolling interest in the consolidated balance sheet on January 1, 20x2. Noncontrolling interest $ 62,000