i just need number 3 and number 4 completed. i dont understand those two.

On January 1, 2022, Aronsen Company acquired 90 percent of Siedel Company's outstanding shares. Sledel had a net book value on that date of $480,000 : common stock ( $10 par value) of $200,000 and retained earnings of $280,000. Aronsen paid $584,100 for this investment. The acquisition-date fair value of the 10 percent noncontrolling interest was $64,900. The excess fair value over book value associated with the acquisition was used to increase land by $89,000 and to recognize copyrights (16-year remaining life) at $80,000. Subsequent to the acquisition, Aronsen applied the initial value method to its investment account. In the 2022-2023 period, the subsidiary's retained earnings increased by $100,000. During 2024 , Sledel earned income of $80,000 while declaring $20,000 in dividends. Also, at the beginning of 2024 , Siedel issued 4,000 new shares of common stock for $38 per share to finance the expansion of its corporate facilities. Aronsen purchased none of these additional shares and therefore recorded no entry. Required: Prepare the appropriate 2024 consolidation entries for these two companies