Please help with numbers in red!

On January 1, 2013, Point Corporation acquired an 80% interest in Sharp Company for $2,021,000. At that time Sharp Company had common stock of $1,478,000 and retained earnings of $691,000. The book values of Sharp Company's assets and liabilities were equal to their fair values except for land and bonds payable. The land had a fair value of $98,000 and a book value of $80,000. The outstanding bonds were issued at par value on January 1, 2008, pay 9% annually, and mature on January 1, 2018. The bond principal is $494,000 and the current yield rate on similar bonds is 7%. Prepare the workpaper entries necessary on December 31, 2013, to allocate and depreciate the difference between book value and the value implied by the purchase price. (Round answers to 0 decimal places, e.g. 5,125. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Land 18000 Goodwill 379762 Difference between Implied and Book Value 357250 Interest Expense 16617 Unamortized Premium on Bonds Payable 23895