Based on the information below can you explain those answers!

Vision Corporation acquired 75 percent of the stock of Meta Company on January 1, 20X7, for $225,000. At that date, the fair value of the noncontrolling interest was $75,000. Meta's balance sheet contained the following amounts at the time of the combination

Cash $40,000 Accounts Payable $50,000

A/R $40,000 Bonds Payable $50,000

Inventory $20,000 CS 100,000

Building and Equipment $300,000 RE 200,000

Total Asset $400,000 400,000

During each of the next three years, Meta reported net income of $30,000 and paid dividends of $10,000. On January 1, 20X9, Vision sold 1,500 shares of Meta's $10 par value shares for $60,000 in cash. Vision used the fully adjusted equity method in accounting for its ownership of Meta Company.

23. Based on the preceding information, in the journal entry recorded by Vision for sale of shares: Answer is B. Investment in Meta Stock will be credited for $51,000

24. Based on the preceding information, in the journal entry recorded by Vision for sale of shares, Additional Paid-in Capital will be credited for: Answer is C. $9,000.

25. Based on the preceding information, in the elimination entries to complete a full consolidation worksheet for 20X9, noncontrolling interest in the net income of Meta Co. will be credited for: Answer is A. $12,000

26. Based on the preceding information, in the consolidating entries to complete a full consolidation worksheet, Investment in Meta Stock at January 1, 20X9, will be credited for: Answer is C. $204,000