Need help with the last entry for accumulated depreciation and how to come up with the correct number.

Prince Corporation acquired 100 percent of Sword Company on January 1, 20X7, for $184,000. The trial balances for the two companies on December 31, 20X7, included the following amounts: Sword Company Debit Credit $ 43,000 56,000 102,000 38,000 160,000 Item Cash Accounts Receivable Inventory Land Buildings and Equipment Investment in Sword Company Cost of Goods Sold Depreciation Expense Other Expenses Dividends Declared Accumulated Depreciation Accounts Payable Mortgages Payable Common Stock Retained Earnings Sales Income from Sword Company Prince Corporation Debit Credit $ 83,000 51,000 176,000 81,000 498,000 235,000 498,000 21,000 64,000 53,000 $ 151,000 64,000 181,000 284,000 319,000 685,000 76,000 $1,760,000 $1,760,000 255,000 11,000 64,000 25,000 $ 55,000 20,000 144,000 42,000 84,000 409,000 $754,000 $754,000 Additional Information 1. On January 1, 20X7, Sword reported net assets with a book value of $126,000. A total of $25,000 of the acquisition price is applied to goodwill, which was not impaired in 20x7. 2. Sword's depreciable assets had an estimated economic life of 11 years on the date of combination. The difference between fair value and book value of tangible assets is related entirely to buildings and equipment. 3. Prince used the equity-method in accounting for its investment in Sword. 4. Detailed analysis of receivables and payables showed that Sword owed Prince $15,000 on December 31, 20X7. Required: a. Prepare all journal entries recorded by Prince with regard to its investment in Sword during 20X7. (If no entry is required for a transaction/event, select "No journal entry required in the first account field.) Ancwar ic camolote and correct b. Prepare all consolidating entries needed to prepare a full set of consolidated financial statements for 20x7. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Answer is complete but not entirely correct. No Event Accounts Credit 1 Common stock Retained earnings Income from Sword Company Dividends declared Investment in Sword Company Debit 42,000 84.000 79,000 OOOOOOO 25,000 180,000 B 2 3,000 Depreciation expense Income from Sword Company 3,000 3 33,000 25,000 Buildings and equipment Goodwill Accumulated depreciation Investment in Sword Company 3,000 55,000 D 4 15,000 Accounts payable Accounts receivable 15,000 E 5 58,000 X Accumulated depreciation Buildings and equipment 58,000 X