On January 1, 2009, Aronsen Company acquired 90 percent of Siedel Company?s outstanding shares. Siedel had a net book value on that date of $480,000: common stock ($10 par value) of $200,000 and retained earnings of $280,000. Aronsen paid $584,100 for this investment. The acquisition-date fair value of the 10 percent noncontrolling interest was $64,900. The excess fair value over book value associated with the acquisition was used to increase land by $89,000 and to recognize copyrights (16-year remaining life) at $80,000. Subsequent to the acquisition, Aronsen applied the initial value method to its investment account. In the 2009?2010 period, the subsidiary?s retained earnings increased by $100,000. During 2011, Siedel earned income of $80,000 while paying $20,000 in dividends. Also, at the beginning of 2011, Siedel issued 4,000 new shares of common stock for $38 per share to finance the expansion of its corporate facilities. Aronsen purchased none of these additional shares and therefore recorded no entry. Prepare the appropriate 2011 consolidation entries for these two companies. (Omit the "$" sign in your response.) Event General Journal Debit Credit Entry *C Entry C1 Entry S Entry A Entry I Entry E