Entry S

Dr$.$ Common Stock$-$Sun $(1/1/2023)230,000$

Retained Earnings$-$Sun $(1/1/2023)510,000$

Cr$.$ Investment in Pawn$(1/1/2023)592,000(740,000$ x $0\mathrm{.}8)$

Noncontrolling interest in Pawn $148,000(740,0000\mathrm{.}2)$

Entry A

Dr$.$ Trademarks $(1/1/2023)60,000$

Patented Technology $(1/12023)120,000$

LT liabilities $(1/1/2023)40,000$

Goodwill $25,000(1/1/2023)$

Cr$.$ Equipment$(1/1/2023)10,000$

Investment in Pawn$(1/1/2023)188,000(235,000$ x $0\mathrm{.}8)$

Noncontrolling interest in Pawn $47,000(235,0000\mathrm{.}2$

Entry I

Dr$.$ Equity in Subsidiary Earnings $64,000((90,000-10,000)0\mathrm{.}8)$

Cr$.$ Investment in Pawn $64,000$

Entry D

Dr$.$ Investment in Pawn $16,000(20,0000\mathrm{.}8)$

Cr$.$ Dividends Declared $16,000$

Entry E

Dr$.$ Amortization Expense $6,000$

Cr$.$ Patented Technology $6,000$

LT Liabilities $,5,000$

Depreciation Expense $1,000$

Noncontrolling interest computation

BB $195,000(148,000+47,000)($equal to fair value of noncontrolling interest on the acquisition

date$)$

Sub's adjusted net income $16,000((90,000-10,000)0\mathrm{.}2)$

Sub's dividend $4,000(20,0000\mathrm{.}2)$

EB $207,000(195,000+16,000-4,000)$