Use the Following Information to Answer the Question(s) Below

Use the following information to answer the question(s) below.
On January 1, 2014, Penelope Company acquired a 90% interest in Leah Company for $180,000 cash. On January 1, 2014, Leah Company had the following assets and liabilities:
Push-down accounting is used for the acquisition.
-On January 1, 2014, Jennifer Company acquired a 90% interest in Jayda Company for $270,000 cash. On January 1, 2014, Jayda Company had the following assets and liabilities:
Push-down accounting is used for the acquisition. Both companies use the entity theory.
Required:
1. What is the goodwill associated with Jayda Company on January 1, 2014?
2. Prepare the journal entry(ies) on Jayda's books on January 1, 2014.
3. Prepare the journal entry(ies) on Jennifer's books on January 1, 2014.
4. Prepare the elimination entry(ies) on the consolidating working papers on January 1, 2014.