can From the Given information Calculate the Book Value and pass Elimination entry:$(5$ Marks$)$

$1)$ PQR Ltd$$ owns $75\%$ of STV Ltd$.$

$2)$ STV Ltd $$s net income for $20$X$4$ is SAR $250,000$

$3)$ PQR Ltd$$s net income for $20$X$4$ from its own separate operations is SAR $500,000.$

$4)$ STV Ltd$$s declares dividends of SAR $36,000$ during $20$X$4.$

$5)$ STV Ltd has $20,000$ shares of $$5$ par stock outstanding that were originally issued at $$15$ per share.$$

$6)$ STV Ltd$$s beginning balance in Retained Earnings for $20$X$4$ is SAR $150,000$