PLEASE ONLY HELP WITH ACCOUNTS IN RED

On January 1, 2013, Piper Company acquired an 80% interest in Sand Company for $2,271,100. At that time the common stock and retained earnings of Sand Company were $1,821,100 and $730,500, respectively. Differences between the fair value and the book value of the identifiable assets of Sand Company were as follows: Fair Value in Excess of Book Value Inventory $44,800 Equipment (net) 48,400 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: 2013 2014 2015 Net Income $99,800 $146,800 $78,700 Dividends 20,900 29,700 15,700 Assume the use of the cost method. (If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit 2013 Dividend Income 16720 Dividends Declared - Subsidiary Company 16720 (To eliminate intercompany dividends) Retained Earnings 730,500 Revaluation Capital 1,821,100 Difference between Implied and Book Value Investment in Subsidiary 2,271,100 Noncontrolling Interest (To eliminate the investment account) Cost of Goods Sold 44,800 Depreciation Expense 8067 Equipment 36733 Goodwill Difference between Implied and Book Value (To allocate and depreciate the difference between implied and book value) 2014 Investment in Subsidiary 63120 Retained Earnings 63120 (To establish reciprocity/convert to equity method as of 1/1/2011) Dividend Income 23760 Dividends Declared - Subsidiary Company 23760 (To eliminate intercompany dividends) Retained Earnings 809400 Revaluation Capital 1,821,100 Difference between Implied and Book Value Investment in Subsidiary 2334220 Noncontrolling Interest (To eliminate investment account and create noncontrolling interest account) Retained Earnings Noncontrolling Interest Depreciation Expense Equipment 32266 Goodwill Difference between Implied and Book Value (To allocate and depreciate the difference between implied and book value) 2015 Investment in Subsidiary 209920 Retained Earnings 209920 (To establish reciprocity/convert to equity method as of 1/1/2012) Dividend Income 12560 Dividends Declared - Subsidiary Company 12560 (To eliminate intercompany dividends) Retained Earnings Revaluation Capital 1,821,100 Difference between Implied and Book Value Investment in Subsidiary 2481020 Noncontrolling Interest (To eliminate investment account and create noncontrolling interest account) Retained Earnings Noncontrolling Interest Depreciation Expense 8067 Equipment 24199 Goodwill Difference between Implied and Book Value (To allocate and depreciate the difference between implied and book value)