Master Corp NCI Building amp;amp; Accumulated 80% 20% Equipment Depreciation Beginning Book Value 24,000 6,000 Changes Finding Book Value

I am doing a homework problem and I have to calculate the excess value and I am not sure how to calculate the table.

Here is the problem:

Master Corporation acquired 80 percent ownership of Stanley Wood Products Company on January 1, 20X1, for $160,000. On that date, the fair value of the noncontrolling interest was $40,000, and Stanley reported retained earnings of $50,000 and had $100,000 of common stock outstanding. Master has used the equity method in accounting for its investment in Stanley.