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On January 1, 2022, Aronsen Company acquired 90 percent of Siedel Company's outstanding shares. Siedel had a net book value on that date of $760,000 : common stock (\$12 par value) of $360,000 and retained earnings of $400,000. Aronsen paid $782,100 for this investment. The acquisition-date fair value of the 10 percent noncontrolling interest was $86,900. The excess fair value over book value associated with the acquisition was used to increase land by $25,000 and to recognize copyrights (12-year remaining life) at $84,000. Subsequent to the acquisition, Aronsen applied the initial value method to its investment account. In the 2022-2023 period, the subsidiary's retained earnings increased by $240,000. During 2024, Siedel earned income of $95,000 while declaring $35,000 in dividends. Also, at the beginning of 2024 , Siedel issued 6,000 new shares of common stock for $40 per share to finance the expansion of its corporate facilities. Aronsen purchased none of these additional shares and therefore recorded no entry. Required: Prepare the appropriate 2024 consolidation entries for these two companies. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field