On January 1, 2018, Vacker Co. acquired 70\% 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 bullding was undervalued in the company's financial records by $28,000. This bullding 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: On December 31, 2020, Vocker owed 330.800 to Carper. There have been no changes in Carper's common stock account since the acquisition. Required: If the equity mathod hod been applied by Vacker for this acquistion, what were the consolidation entries needed as or December 31,2020