The given information is as follows:

These journal entries need filled on based upon the given information, can you explain how these answers are found? Thank you!

A a. Acquisition Method: Investment in Wolfpack, Inc. Contingent performance obligation Cash b. 12/31/2017 Loss from increase in contingent performance obligation Contingent performance obligation 12/31/2018 Loss from increase in contingent performance obligation Contingent performance obligation 12/31/2018 Contingent performance obligation Cash c. Equity Method: Common stock - Wolfpack Retained earnings - Wolfpack Investment in Wolfpack Credit Debit dit BransonpaidcashforalloutstandingcommonstockofWolfpack,Inc.WolfpacksbookvalueatdateofacquisitionBookvalueofWolfpackscommonstockBookvalueofWolfpacksretainedearningsFairvalueofWolfpacksunrecordedroyaltyagreementsRemaininglifeofWolfpacksroyaltyagreementsAdditionalcashpaidtopreviousownersofWolfpackifincomeexceeds$120,000overfirsttwoyears.ProbabilityadjustedpresentvalueofcontingentconsiderationIncreasedpresentvalueofcontingencyat12/31/17$$$$$$$$465,000340,000200,000140,000100,00050,00035,00040,000 Wolfpack's balances during subsequent years: \begin{tabular}{crrrr} & \multicolumn{2}{c}{NetIncome} & \multicolumn{2}{c}{DividendsDeclared} \\ \hline 2017 & $ & 65,000 & $ & 25,000 \\ 2018 & & 75,000 & & 35,000 \end{tabular} Equity earnings of Wolfpack Investment in Wolfpack Investment in Wolfpack Dividends declared Amortization expense Royalty agreements d. Initial Value Method: Investment in Wolfpack Retained earnings - Branson Common stock - Wolfpack Retained earnings - Wolfpack Investment in Wolfpack Royalty agreements Goodwill Investment in Wolfpack Dividend income Dividends declared Amortization expense Royalty agreements