Business Combination- NCI

Hello everyone,
I need some advice on elimination of parents to subsidiary company transaction.

For example : A company Ltd acquired 85% of B company Ltd on 1 April 2014. At this date, all assets of B company Ltd, with exception of land was considered at fair valued. The land which has a carrying amount of $ 425,000 was valued at $520,000. The contributed capital $ 19,10,000 and retained earning $820,000 at the date of acquisition.

so what the journal entry for elimination of acquisition at a proportionate and fair value method.

thanks.