Just need help with the credit and debits for journal entry number 7. Please and thank you

Chapman Company obtains 100 percent of Abernethy Company's stock on January 1, 2020. As of that date, Abernethy has the following trial balance: Debit Credit $ 51,900 $ 43,100 50,000 175,000 75,500 250,000 Accounts payable Accounts receivable Additional paid-in capital Buildings (net) (4-year remaining life) Cash and short-term investments Common stock Equipment (net) (5-year remaining life) Inventory Land Long-term liabilities (mature 12/31/23) Retained earnings, 1/1/20 Supplies Totals 439,500 127,000 116,500 170,500 464,900 10,700 $987,300 $ 987,300 During 2020, Abernethy reported net income of $87,000 while declaring and paying dividends of $11,000. During 2021, Abernethy reported net income of $122,500 while declaring and paying dividends of $55,000. Assume that Chapman Company acquired Abernethy's common stock by paying $895,900 in cash. All of Abernethy's accounts are estimated to have a fair value approximately equal to present book values. Chapman uses the partial equity method to account for its Investment Prepare the consolidation worksheet entries for December 31, 2020, and December 31, 2021. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) No Credit 1 Answer is complete but not entirely correct. Date Accounts Debit December 31, 202 Common stock-Abernethy 250,000 Additional paid-in capital-Abernethy 50.000 Retained earnings-Abernethy1/1/20 464,900 Investment in Abernethy 764,900 2 131,000 December 31, 202 Goodwill Investment in Abernethy 131,000 3 87,000 December 31, 202 Equity in subsidiary earnings Investment in Abernethy O 87,000 4 11,000 December 31, 202 Investment in Abernethy Dividends declared O 11,000 5 December 31, 202 No journal entry required > 6 December 31, 202 No journal entry required > 7 December 31, 202 Common stock-Abernethy Additional paid-in capital-Abernethy Retained earnings-Abernethy1/1/21 Investment in Abernethy OOOO 250.000 50.000 46,000 296,000 X 131.000 December 31, 202 Goodwill Investment in Abernethy >$ 131,000 9 122,500 December 31, 202 Equity in subsidiary earnings Investment in Abernethy Olo 122,500 10 55,000 December 31, 202 Investment in Abernethy Dividends declared olo 55,000 11 December 31, 202 No journal entry required >