Would someone be able to assist with the below question, thank you.

Plaza Corporation purchased 70 percent of Square Company's voting common stock on January 1, 20X5, for $298,900. On that date, the noncontrolling interest had a fair value of $128,100 and the book value of Square's net assets was $391,000. The book values and fair values of Square's assets and liabilities were equal except for land that had a fair value $14,000 higher than book value. The amount attributed to goodwill as a result of the acquisition is not amortized and has not been impaired. Square Company Debit Credit $104,000 124,000 256,000 PLAZA CORPORATION AND SQUARE COMPANY Trial Balance Data December 31, 2009 Plaza Corporation Item Debit Credit Cash and Receivables $ 100,300 Inventory 206,000 Land. Buildings & Equipment net! 276,000 Investment in Square Company 313,652 Cost of Goods & Services 200,000 Depreciation Expense 40,000 Dividends Declared 35,000 Sales & Service Revenue $ 318,000 Income from Square Company 40,252 Accounts Payable 60,000 Common Stock 183,000 Retained Earnings 569, 700 Total $1,170,952 $1,170,952 150,000 30,000 5,000 $218,000 24,000 161,000 266,000 $669,000 $669,000 On January 1, 20X9, Plaza's inventory contained $46,000 of unrealized intercompany profits recorded by Square. Square's inventory on that date contained $15,000 of unrealized intercompany profits recorded on Plaza's books. Both companies sold their ending 20x8 inventories to unrelated companies in 20X9. During 20X9, Square sold inventory costing $44,000 to Plaza for $69,000. Plaza held all inventory purchased from Square during 20X9 on December 31, 20X9. Also during 20X9. Plaza sold goods costing $70,800 to Square for $118,000. Square continues to hold $40,120 of its purchase from Plaza on December 31, 20X9. Assume Plaza uses the fully adjusted equity method. Record the deferral of this year's unrealized profits on inventory transfers. Accounts Debit Credit Sales 187.000 Cost of goods sold inventos