I need assistane with the entries for a$-$e$.$

Porter Company purchased $60$ percent ownership of Service Corporation on January $1,20$X$1,$ at underlying book value. At that date, the fair value of the noncontrolling interest was equal to $40$ percent of Service's book value. On January $1,20$X$1,$ Porter sold $$80,000$ par value, $8$ percent, five$-$year bonds directly to Service when the market interest rate was $7$ percent. The bonds pay interest annually on December $31.$ Porter uses the fully adjusted equity method in accounting for its ownership of Service. On December $31,20$X$2,$ the trial balances of the two companies are as follows:

$\backslash$table$[[$Item$,$Porter Company,Service Corporation$],[$Debit$,$Credit,Debit,Credit$],[$Cash and Accounts Receivable,$$81,480,,$$$38,720,],[$Inventory$,120,000,,65,000,],[$Buildings and Equipment,$500,000,,300,000,],[$Investment in Service Corporation Stock,$101,772,,,],[$Investment in Porter Company Bonds,,,$82,100,],[$Cost of Goods Sold,$99,800,,61,000,],[$Depreciation Expense,$25,000,,15,000,],[$Interest Expense,$5,790,,14,000,],[$Dividends Declared,$40,000,,10,000,],[$Accumulated Depreciation,,$$175,000,,$$$75,000$