plz give me the missing only, wrong are wrong, correct are correct plz don't give me the wrong! thank you!

Equity Method Income and Working Paper Eliminations Pace acquired Saber on January 1, 2019, attributing its $200 million excess of acquisition cost over book value to identifiable intangible assets valued at $40 million, with a 5-year life, and to goodwill. At that time Saber's shareholders' equity was $2,000 million. It is now December 31, 2020, and consolidation entries are prepared. The investment account balance on January 1, 2020 was $2,286 million. Saber reported net income of $150 million in 2020. Goodwill is not impaired in either year. Required a. What was Saber's 2019 reported net income? $ 94 million b. What was Saber's shareholders' equity on January 1, 2020? $ 2,086 * million C. Calculate Pace's equity in net income of Saber for 2020, using the complete equity method. $ 142 million d. Prepare the eliminating entries needed to consolidate Pace and Saber at December 31, 2020. Enter answers in millions. Debit Credit Ref. Description (C) Equity in net income of Saber 142 0 Investment in Saber 0 142 (E) Shareholders' equity-Saber 2,086 x 0 Investment in Saber 0 2,086 X (R) Goodwill 160 0 Identifiable intangibles 40 X 0 Investment in Saber >>> 0 200 X 8 0 (O) Amortization expense Identifiable intangibles 0 8 8