On July 1, 2019, Northern Communications acquired all of the voting stock of Alan Corp. Technologies for $300 million in cash. At the date of acquisition, Alan Corps. shareholders equity accounts were as follows (in millions):

Capital Stock $26

Retained Earnings 142

Accumulated other comprehensive income 5

Treasury Stock (1)

Total $172

At the date of acquisition, Alan corps inventories and property, plant and equipment had a fair value that was $2 million and $10 million lower than book value, respectively. It also had previously unreported brand names, valued at $60 million, meeting the ASC 805 criteria for separate capitalization. Alan corp. reports inventories using FIFO, its revalued plant and equipment had a 10-year remaining life, straight-line, and the brand names are indefinite-lived. Both companies have June 30 year-ends.

Alan Corp. reported $20 million in net income and $500,000 in other comprehensive income in fiscal 2020, and declared and paid $2.5 million in cash dividends. Impairment testing at the end of fiscal 2020 reveals that Alan Corp. brand names are impaired by $3 million and goodwill connected with the acquisition is impaired by $5 million in 2020. Alans Corps. beginning inventory was sold during fiscal 2020.

Prepare the consolidation eliminating entries (C), (E), (R) and (O), required to consolidate Northern Communications accounts with those of Alan Corp. at June 30, 2020.