Can someone help me with the closing entires? I feel like i understand everything else for the most part

On December 31, 20X8, Banner Corporation acquired 80 percent of Dwyer Companys common stock for $136,000. At the acquisition date, the book values and fair values of all of Dwyers assets and liabilities were equal. Banner uses the equity method in accounting for its investment. Balance sheet information provided by the companies at December 31, 20X8, immediately following the acquisition is as follows:

	Banner Corporation			Dwyer Company
Cash	$	74,000		$	20,000
Accounts Receivable		120,000			70,000
Inventory		180,000			90,000
Fixed Assets (net)		350,000			240,000
Investment in Dwyer Company Stock		136,000
Total Debits	$	860,000		$	420,000
Accounts Payable	$	65,000		$	30,000
Notes Payable		350,000			220,000
Common Stock		150,000			90,000
Retained Earnings		295,000			80,000
Total Credits	$	860,000		$	420,000

Asume Dwyer paid dividends at 12/31/20X3 of 10,000, and had ni of 50,000. Compute balance of investment account. Prepare Eje's.