Please indicate the accounts and their debits and credits!

On January 1, 2013, Piper Company acquired an 80% interest in Sand Company for $2,302,200. At that time the common stock and retained earnings of Sand Company were $1,885,700 and $671,800, respectively. Differences between the fair value and the book value of the identifiable assets of Sand Company were as follows: The book values of all other assets and liabilities of Sand Company were equal to their fair values on January 1, 2013. The equipment had a remaining useful life of eight years. Inventory is accounted for on a FIFO basis. Sand Company's reported net income and declared dividends for 2013 through 2015 are shown here: Assume the use of the complete equity method, (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the omount is entered. Do not indent manually.) (To eliminate the investment account) (To allocate and depreciate the difference between implied and book value) 2014 (To eliminate intercompany dividends and income) (To eliminate intercompany dividends and income) (To eliminate investment acrount and ceate noncortrolling Iriterest acoount) (To allocate and depreciate the difference between implied and book value) 2015 (To eliminate intercompany dividends and income) (To eliminate investment account and ceate noncontroling interegt acoount) CTo eliminate investment account and create noncontroling