Please help me fill in the following tables. Answers have to fit into the tables.

On January 1, 2015, the Parker Corporation acquired 10% of Simon Inc. for $420,000, even though Simons book value on January 1 was $3,400,000. Simon held land on its books that was undervalued by $200,000. In 2015, Simon earned $480,000 in net income and paid cash dividends of $180,000. Parker acquired an additional 30% of Simon January 1, 2016, for $1,200,000. Simons land remained undervalued as of that date by $240,000. Any excess cost was ascribed to a trademark with a life of 10 years for the first acquisition and a life of nine years for the second acquisition. Because fair values were not readily available, Parker maintained the initial investment of 10% at cost. The equity method will now be applied. In 2016, Simon reported $600,000 in income and $220,000 of distributed dividends.

Step 2: Record the 2016 journal entries for Parker, using Tables 4-8 below 32 33 Table 4: Entry 1 To Record the Second Acquisition of Simon Stock 34 Account Credit Debit 35 36 39 400 Table 5: Entry 2 To Restate Reported Figures for 2015 to the Equity Method for 41 Comparability Debit Credit 42 Account 43 46 49 Table 6: Entry 3-To Record Income for the Year Debit Credit 50 Account 51 55