I am stuck on the last entry for accumulated depreciation. I need to know what amounts make up the correct answer.

Prince Corporation acquired 100 percent of Sword Company on January 1, 20x7, for $184,000. The trial balances for the two companies on December 31, 20x7, included the following amounts: Prince Corporation Sword Company Item Debit Credit Debit Credit Cash 5 65, 666 5 43,666 Accounts Receivable 51,666 55,666 Inventory 176,666 162,666 Land 81, 666 38,666 Buildings and Equipment 493,666 166,666 Investment in Sword Company 235,666 Cost of Goods Sold 493,666 255,666 Depreciation Expense 21,666 11,666 Other Expenses 54,666 64,666 Dividends Declared 53,666 25,666 Accumulated Depreciation 5 151,666 $ 55,666 Accounts Payable 64,666 26,666 Mortgages Payable 131,666 144,666 Common Stock 234,666 42,666 Retained Earnings 319,666 84,666 Sales 635,666 469,666 Income from Sword Company ?6,666 $1,756, 666 51, 766,666 $754,666 $754,666 Additional Information 1. On January 1, 20X7, Sword reported net assets with a book value of $126,000. Atotal of $25,000 of the acquisition price is applied to goodwill, which was not impaired in 20x7. 2. Sword's depreciable assets had an estimated economic life of11 years on the date of combination. The difference between fair value and book value oftangible assets is related entirely to buildings and equipment. 3. Prince used the equitymethod in accounting for its investment in Sword. 4. Detailed analysis of receivables and payables showed that Sword owed Prince $15,000 on December 31, 20x7. Required: a. Prepare alljournal entries recorded by Prince with regard to its investment in Sword during 20x7. {If no entry is required for a transaction levent, select "No journal entry required" in the rst account eld.) I h ans-gar i: mnlnl'n and mrl'nr'l' I 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.) x Answer is complete but not entirely correct. No Event Accounts Debit Credit A 1 Common stock 42,000 Retained earnings 84,000 Income from Sword Company 79,000 Dividends declared 25,000 Investment in Sword Company 180,000 B 2 Depreciation expense O 3,000 Income from Sword Company 3,000 C 3 Buildings and equipment O 33,000 Goodwill 25,000 Accumulated depreciation 3,000 Investment in Sword Company V 65,000 D 4 Accounts payable 15,000 Accounts receivable 15,000 E 5 Accumulated depreciation 58,000 x Buildings and equipment 58,000 x