please help with these journals

Answer is not complete. Harper, Incorporated, acquires 40 percent of the outstanding voting stock of Kinman Company on January 1,2023 , for $259,200 in cash. The book value of Kinman's net assets on that date was $465,000, although one of the company's buildings, with a $72,200 carrying amount, was actually worth $129,700. This building had a 10-year remaining life. Kinman owned a royalty agreement with a 20-year remaining life that was undervalued by $125,500. Kinman sold inventory with an original cost of $109,200 to Harper during 2023 at a price of $156,000. Harper still held $16,200 (transfer price) of this amount in inventory as of December 31,2023 . These goods are to be sold to outside parties during 2024. Kinman reported a $49,800 net loss and a $27,000 other comprehensive loss for 2023. The company still manages to declare and pay a $9,000 cash dividend during the year. During 2024, Kinman reported a $55,000 net Income and declared and paid a cash dividend of $11,000. It made additional Inventory sales of $124,000 to Harper during the period. The original cost of the merchandise was $77,500. All but 30 percent of this inventory had been resold to outside parties by the end of the 2024 fiscal year. Required: Prepare all journal entries for Harper for 2023 and 2024 in connection with this investment. Assume that the equily method is applled. Notes If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations