Please help with the last journal entry. Please show how you came up with the amounts for entry.

Prince Corporation acquired 100 percent of Sword Company on January 1, 20X7, for $202,000. The trial balances for the two companies on December 31, 20X7, included the following amounts: Sword Company Debit Credit $ 40,000 68,000 120,000 35,000 163,000 Item Cash Accounts Receivable Inventory Land Buildings and Equipment Investment in Sword Company Cost of Goods Sold Depreciation Expense Other Expenses Dividends Declared Accumulated Depreciation Accounts Payable Mortgages Payable Common Stock Retained Earnings Sales Income from Sword Company Prince Corporation Debit Credit $ 83,000 63,000 171,000 81,000 493,000 263,000 493,000 21,000 64,000 64,000 $ 143,000 66,000 191,000 294,000 324,000 693,000 85,000 $1,796,000 $1,796,000 255,000 11,000 64,000 24,000 $ 55,000 33,000 129,000 49,000 96,000 418,000 $780,000 $780,000 Additional Information 1. On January 1, 20X7, Sword reported net assets with a book value of $145,000. A total of $24,000 of the acquisition price is applied to goodwill, which was not impaired in 20x7. 2. Sword's depreciable assets had an estimated economic life of 11 years on the date of combination. The difference between fair value and book value of tangible assets is related entirely to buildings and equipment. 3. Prince used the equity-method in accounting for its investment in Sword. 4. Detailed analysis of receivables and payables showed that Sword owed Prince $28,000 on December 31, 20x7. Required: a. Prepare all journal entries recorded by Prince with regard to its investment in Sword during 20x7. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Event Answer is complete and correct. General Journal Investment in Sword Company Cash No A Credit Debit 202,000 1 202,000 B 2 88,000 Investment in Sword Company Income from Sword Company 88,000 C 3 3 24,000 Cash Investment in Sword Company 24,000 D 4 3,000 Income from Sword Company Investment in Sword Company 3,000 b. Prepare all consolidating entries needed to prepare a full set of consolidated financial statements for 20x7. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Answer is not complete. No Event Credit A A 1 Accounts Common stock Retained earnings Income from Sword Company Dividends declared Investment in Sword Company OOOOO Debit 49,000 96,000 88,000 24,000 209,000 B 2 3,000 Depreciation expense Income from Sword Company 3,000 3 ol 33,000 24,000 Buildings and equipment Goodwill Accumulated depreciation Investment in Sword Company 3,000 54,000 D 28,000 Accounts payable Accounts receivable >> 28,000 E 5 Accumulated depreciation Buildings and equipment