Plaza, Inc., acquires 80 percent of the outstanding common stock of Stanford Corporation on January 1, 2018, in exchange for $900,000 cash. At the acquisition date, Stanfords total fair value, including the noncontrolling interest, was assessed at $1,125,000. Also at the acquisition date, Stanford's book value was $690,000.

Several individual items on Stanfords financial records had fair values that differed from their book values as follows:

	Book Value				Fair Value
Tradenames (indefinite life)	$	360,000			$	383,000
Property and equipment (net, 8-year remaining life)		290,000				330,000
Patent (14-year remaining life)		132,000				272,000

For internal reporting purposes, Plaza, Inc., employs the equity method to account for this investment. The following account balances are for the year ending December 31, 2018, for both companies.

	Plaza				Stanford
Revenues	$	(1,400,000	)		$	(825,000	)
Cost of goods sold		774,000				395,750
Depreciation expense		328,000				36,250
Amortization expense						28,000
Equity in income of Stanford		(280,000	)			0
Net income	$	(578,000	)		$	(365,000	)
Retained earnings, 1/1/18	$	(1,275,000	)		$	(530,000	)
Net income		(578,000	)			(365,000	)
Dividends declared		300,000				50,000
Retained earnings, 12/31/18	$	(1,553,000	)		$	(845,000	)
Current assets	$	860,000			$	432,250
Investment in Stanford		1,140,000				0
Tradenames		240,000				360,000
Property and equipment (net)		1,030,000				253,750
Patents		0				104,000
Total assets	$	3,270,000			$	1,150,000
Accounts payable	$	(142,000	)		$	(145,000	)
Common stock		(300,000	)			(120,000	)
Additional paid-in capital		(1,275,000	)			(40,000	)
Retained earnings (above)		(1,553,000	)			(845,000	)
Total liabilities and equities	$	(3,270,000	)		$	(1,150,000	)

At year-end, there were no intra-entity receivables or payables.

Prepare a worksheet to consolidate the financial statements of Plaza, Inc. and its subsidiary Stanford. (For accounts where multiple consolidation entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet. Amounts in the Debit and Credit columns should be entered as positive. Negative amounts for the Noncontrolling Interest and Consolidated Totals columns should be entered with a minus sign.)

I was able to figure out most of it. just need help filling out the remaining entries

PLAZA CORPORATION AND STANFORD CORPORATION Consolidation Worksheet For Year Ending December 31, 2018 Consolidation Entries Noncontrolling Consolidated Accounts Plaza Stanford Debit Credit Interest Totals Revenues $(1,400,000) $(825,000) $(2,225,000) Cost of goods sold 774,000 395,750 1,169,750 Depreciation expense 328,000 36,250 5,000 369,250 Amortization expense 0 28,000 10,000 38,000 Equity in income of Stanford (280,000) 0 280,000 Net income $(578,000) $(365,000) Consolidated net income $(648,000) NCI share of CNI (70,000) 70,000 Plaza share of CNI $(578,000) Retained earnings, 1/1 $(1,275,000) $(530,000) 530,000 $(1,275,000) Net income (578,000) (365,000) (578,000) Dividends declared 300,000 50,000 40,000 10,000 300,000 Retained earnings, 12/31 $(1,553,000) $(845,000) $(1,553,000) Current assets $860,000 $432,250 $1,292,250 Investment in Stanford 1,140,000 0 40,000 needed Tradenames 240,000 360,000 23,000 623,000 Property and equipment (net) 1,030,000 253,750 40,000 5,000 1,318,750 Patents 0 104,000 140,000 10,000 234,000 Goodwill 232,000 232,000 Total assets $3,270,000 $1,150,000 $3,700,000 Accounts payable (142,000) (145,000) (287,000) Common stock (300,000) (120,000) 120,000 (300,000) Additional paid-in capital (1,275,000) (40,000) 40,000 (1,275,000) Noncontrolling interest Needed Retained earnings, 12/31 (1,553,000) (845,000) Needed Total liabilities and equities $(3,270,000) $(1,150,000) $1,460,000 $55,000 $(1,862,000)