In its current$-$year assessment of goodwill, Pelota provides the following individual asset and liability carrying amounts for each of its

reporting units:

The total fair values for each reporting unit $($including goodwill$)$ are $$510,000$ for R$-$one, $$580,000$ for R$-$two, and $$560,000$ for R$-$three.

To date, Pelota has reported no goodwill impairments. Assume that Chapman company acquried Abernethy's common stock by paying $520,000$ in cash. All of Abernethy's accounts are estimated to have fair value approximately equal to present book values. Champman uses the partial equity method to account for its investment. Prepare the consolidation worksheet entries for December $31,2023$ and December $31,2024.$