Question $1$:

On January $1,20$X$8,$ Potter Corporation acquired $90$ percent of Shoemaker Company's voting stock, at underlying book value. The fair value of the noncontrolling interest was equal to $10$ percent of the book value of Shoemaker at that date. Potter uses the fully adjusted equity method in accounting for its ownership of Shoemaker. On December $31,20$X$9,$ the trial balances of the two companies are as follows:

$\backslash$table$[[$Current Assets,Potter Company,Shoemaker Corporation$],[,$Debit,,Credit,,Debit,,Credit$],[$$$,200,000,,,$$$,140,000,,],[$Depreciable Assets,,$350,000,,,,250,000,,],[$Investment in Shoemaker Corp.,,$162,000,,,,,,],[$Depreciation Expense,,$27,000,,,,10,000,,],[$Other Expenses,,$95,000,,,,60,000,,],[$Dividends Declared,,$20,000,,,,10,000,,],[$Accumulated Depreciation,,,$$,118,000,,,$$$,80,000],[$Current Liabilities,,,,$100,000,,,,80,000],[$Long$-$Term Debt,,,,$100,000,,,,50,000],[$Common Stock,,,,$100,000,,,,50,000],[$Retained Earnings,,,,$150,000,,,,100,000],[$Sales$,,,,250,000,,,,110,000],[$Income from Subsidiary,,,,$36,000,,,,],[$$$,854,000,$$$,854,000,$$$,470,000,$$$,470,000]]$

Calculate the following figures to be reported in the consolidated balance sheet at December $31,20$X$9$:

A$.$ Total assets

B$.$ Total liabilities

C$.$ Retained earnings

D$.$ Noncontrolling interest

E$.$ Total stockholders' equity

F$.$ Income to controlling interest