Please show calculations! - Thank you

On January 1, 2021, Vacker Co. acquired 70% of Carper Inc. by paying $630,000. Carper reported common stock on that date of $420,000 with retained earnings of $252,000. A building was undervalued in the company's financial records by $28,000. This building had a ten-year remaining life. Copyrights of $80,000 were to be recognized and amortized over 20 years. Carper earned income and paid cash dividends as follows: On December 31, 2023, Vacker owes $30,800 to Carper. There have been no changes in Carper's common stock account since the acquisition. Required: If the equity method has been applied by Vacker for this acquisition, what are the consolidation entries needed as of December 31,2023