How to computer the Accumulated depreciation?

Prince Corporation acquired 100 percent of Sword Company on January 1, 20X7, for $19 1,000. The trial balances for the two companies on December 31, 20X7, included the following amounts: Sword Company Debit Credit $ 26,000 71,000 103,000 21,000 152,000 Item Cash Accounts Receivable Inventory Land Buildings and Equipment Investment in Sword Company Cost of Goods Sold Depreciation Expense Other Expenses Dividends Declared Accumulated Depreciation Accounts Payable Mortgages Payable Common Stock Retained Earnings Sales Income from Sword Company Prince Corporation Debit Credit $ 84,000 66,000 180,000 82,000 497,000 242,000 497,000 22,000 68,000 57,000 $ 143,000 67,000 196,000 286,000 334,000 696,000 73,000 $ 1,795,000 $1,795,000 260,000 12,000 68,000 22,000 $ 60,000 28,000 95,000 43,000 93,000 416,000 $735,000 $735,000 Additional Information 1. On January 1, 20X7, Sword reported net assets with a book value of $136,000. A total of $22,000 of the acquisition price is applied to goodwill, which was not impaired in 20X7. 2. Sword's depreciable assets had an estimated economic life of 11 years on the date of combination. The difference between fair value and book value of tangible assets is related entirely to buildings and equipment. 3. Prince used the equity-method in accounting for its investment in Sword. 4. Detailed analysis of receivables and payables showed that Sword owed Prince $23,000 on December 31, 20x7. b. Prepare all consolidating entries needed to prepare a full set of consolidated financial statements for 20x7. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Accounts Credit No A Event 1 Common stock Retained earnings Income from Sword Company Dividends declared Debit 43,000 93,000 76,000 22,000 190,000 Investment in Sword Company 3,000 Depreciation expense Income from Sword Company 3,000 C 3 33,000 22,000 Buildings and equipment Goodwill Accumulated depreciation Investment in Sword Company 3,000 52,000 23,000 Accounts payable Accounts receivable 23,000 30,000 Accumulated depreciation Buildings and equipment 30,000 X