I need steps to find the correct answers for the 3 in red. thank you

On January 1, 2014, Pert Company purchased 85% of the outstanding common stock of Sales Company for $355,000. On that date, Sales Company's stockholders' equity consisted of common stock, $91,400; other contributed capital, $40,600; and retained earnings, $148,200. Pert Company paid more than the book value of net assets acquired because the recorded cost of Sales Company's land was significantly less than its fair value. During 2014 Sales Company earned $161,100 and declared and paid a $47,900 dividend. Pert Company used the partial equity method to record its investment in Sales Company. Assume that during 2015 Sales Company earned $207,900 and declared and paid a $47,900 dividend. (a) Your answer is correct. Prepare the investment-related entries on Pert Company's books for 2015. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Account Titles and Explanation Debit Credit Investment in Subsidiary 176715 176715 Equity in Subsidiary Inc (To record equity income (loss)) Cash 40715 40715 Investment in Subsidiai (To record dividend income) Prepare the workpaper eliminating entries for a workpaper on December 31, 2015. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Round answers to o decimal places, e.g. 5,125.) Debit Credit Account Titles and Explanation Equity in Subsidiary Incom 176715 Dividends Declared - Su 40715 136000 Investment in Subsidiai (To record equity income (loss) and dividend income) Common Stock - Subsidiar 91400 Other Contributed Capital 40600 X Retained Earnings - Subsic 148200 Difference between Implie 1374471 x Investment in Subsidiai 355000 Noncontrolling Interest 62647 (To eliminate investment in subsidiary and create noncontrolling interest) Goodwill 137447 137447 Difference between Img (To eliminate excess of the book value of equity acquired.)