Why$-$Require B$-$saying not$-$correct? Give me correct answer pleaseth

Following are the individual financial statements for Gibson and Davis for the year ending December $31,2024$:

Gibson acquired $60$ percent of Davis on April $1,2024,$ for $$595,350.$ On that date, equipment owned by Davis $($with a five$-$year remaining life$)$ was overvalued by $$39,000.$ Also on that date, the fair value of the $40$ percent noncontrolling interest was $$396,900.$ Davis earned income evenly during the year but declared the $$40,000$ dividend on November $1,2024.$

Required:

a$.$ Prepare a consolidated income statement for the year ending December $31,2024.$

b$.$ Determine the consolidated balance for each of the following accounts as of December $31,2024$:

Goodwill

Equipment $($net$)$

Common stock

Buildings $($net$)$

Dividends declared

Answer is complete but not entirely correct.

Complete this question by entering your answers in the tabs below.

Required A

Required B

Prepare a consolidated income statement for the year ending December $31,2024.$

Note: Enter all amounts as positive values.

$\backslash$table$[[$Consolidated Income Statement$],[$For the Year Ending December $31,2024],[$Sales$,0,,$$$,1,137,500$