advance accounting, please help, i get stuck on this.

Chapman Company obtains 100 percent of Abernethy Company's stock on January 1, 2020. As of that date, Aberne following trial balance: During 2020, Abernethy reported net income of $98,500 while declaring and paying dividends of $12,000. During 20: reported net income of $132,250 while declaring and paying dividends of $48,000. Assume that Chapman Company acquired Abernethy's common stock by paying $705,050 in cash. All of Abernethy's estimated to have a fair value approximately equal to present book values. Chapman uses the partial equity method to investment. Prepare the consolidation worksheet entries for December 31, 2020, and December 31, 2021. (If no entry is required fo transaction/event, select "No journal entry required" in the first account field.) transaction/event, select "No journal entry required" in the first account field.)