How do I find the DR for the consolidated entry marked wrong?

Thanks in advance!

Peanut Company acquired 100 percent of Snoopy Company's outstanding common stock for $313,000 on January 1 , 20X8, when the book value of Snoopy's net assets was equal to $313,000. Accumulated depreclation on this date was $17,000. Peanut chooses to carry the investment in Snoopy at cost because the investment will be consolidated. The following trial balance summarizes the financlal position and operations for Peanut and Snoopy as of December 31, 20X9: Required: a. Prepare any journal entry(les) related to the Investment in Snoopy Company during 209. (If no entry Is required for a transaction/event, select "No journal entry required" In the first account fleld.) b. Prepare a consolidation worksheet for 209. (Values In the first two columns (the "parent" and "subsldlary" balances) that are to be deducted should be indicated with a minus sign, while all values in the "Consolidation Entrles" columns should be entered as positive values. For accounts where multiple adjusting entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly. combine all credit entries into one amount and enter this amount in the credit column of the worksheet.) Peanut Company acquired 100 percent of Snoopy Company's outstanding common stock for $313,000 on January 1 , 20X8, when the book value of Snoopy's net assets was equal to $313,000. Accumulated depreclation on this date was $17,000. Peanut chooses to carry the investment in Snoopy at cost because the investment will be consolidated. The following trial balance summarizes the financlal position and operations for Peanut and Snoopy as of December 31, 20X9: Required: a. Prepare any journal entry(les) related to the Investment in Snoopy Company during 209. (If no entry Is required for a transaction/event, select "No journal entry required" In the first account fleld.) b. Prepare a consolidation worksheet for 209. (Values In the first two columns (the "parent" and "subsldlary" balances) that are to be deducted should be indicated with a minus sign, while all values in the "Consolidation Entrles" columns should be entered as positive values. For accounts where multiple adjusting entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly. combine all credit entries into one amount and enter this amount in the credit column of the worksheet.)