need consolidated entries for 2023 and 2024

and entry C for both years

Chapman Company obtains 100 percent of Abernethy Company's stock on January 1,2023. As of that date, Abernethy has the following trial balance: During 2023, Abernethy reported net income of $104,500 while declaring and paying dividends of \$13,000. During 2024 , Abernethy reported net income of $137,750 while declaring and paying dividends of $34,000 Assume that Chapman Company acquired Abernethy's common stock for $849,550 in cash. As of January 1, 2023, Abernethy's land had a fair value of $128,300, its bulidings were valued at $274,600, and its equipment was appraised at $334,750. Chapman uses the equity method for this investment