Following are selected accounts for Mergaronite Company and Hill, Inc., as of December 31, 2018. Several of Mergaronites accounts have been omitted. Credit balances are indicated by parentheses. Dividends were declared and paid in the same period.

		Mergaronite				Hill
Revenues		$	(584,000	)		$	(258,000	)
Cost of goods sold			276,000				92,000
Depreciation expense			110,000				54,000
Investment income			NA				NA
Retained earnings, 1/1/18			(902,000	)			(582,000	)
Dividends declared			138,000				38,000
Current assets			196,000				660,000
Land			286,000				92,000
Buildings (net)			502,000				160,000
Equipment (net)			206,000				254,000
Liabilities			(410,000	)			(318,000	)
Common stock			(298,000	)			(40,000	)
Additional paid-in capital			(54,000	)			(892,000	)

Assume that Mergaronite took over Hill on January 1, 2014, by issuing 8,000 shares of common stock having a par value of $10 per share but a fair value of $100 each. On January 1, 2014, Hills land was undervalued by $20,600, its buildings were overvalued by $31,200, and equipment was undervalued by $61,800. The buildings had a 10-year remaining life; the equipment had a 5-year remaining life. A customer list with an appraised value of $108,000 was developed internally by Hill and was to be written off over a 20-year period.

If the parent uses the equity method, what consolidation entries would be used on a 2018 worksheet (S,A,I,D,E) ?