please assist me with the journal entries?

P co bought 40 96 of S Co for $ 380 cash Equity method is used At purchase S co net assets had carrying valule of $ 630 S co had assets with current fair value of $ 160 in excess of their carrying value Remaining life of five years The remining difference between purchase price and asset value cannot be identified Therefore goodwill 5 co had net income of $ 210 during the year 5 co paid cash dividends of $ 30 during the year Provide journal entries for transactions for the year