On January 1, 2013, Vacker Co. acquired 80% of Carper Inc. by paying $650,000. This included a $20,000 control premium. Carper reported common stock on that date of $420,000 with retained earnings of $252,000. A building was undervalued in the company's financial records by $28,000. This building had a ten-year remaining life. Copyrights of $80,000 were to be recognized and amortized over 20 years. Carper earned income and paid cash dividends as follows:

	Income	Dividends
2013	$105,000	$54,600
2014	134,400	61,600
2015	154,000	84,000

On December 31, 2015, Vacker owed $30,800 to Carper. There have been no changes in Carper's common stock account since the acquisition.

If the equity method had been applied by Vacker for this acquisition, what were the consolidation entries needed as of December 31, 2015?