this question is about herbert and I am trying to figure out how to input the information

15 1/1/14 To record the acquistion transaction Investment in Rambis Company Cash 574,000 574,000 To record receipt of dividend 12/31/14 Cash Investment in Rambis Company 20,000 20,000 To accrue the subsidiary income 12/31/14 Investment in Rambis Company Equity in Subsidiary Earnings 5,000 5,000 To recognize amortization on allocations 12/31/14 Equity in Subsidiary Earnings Investment in Rambis Company 12,000 12,000 Investment in Rambis 574,000 20,000 5,000 12,000 Equity in Subsidiary Earnings 12,000 5,000 547,000 Herbert's Internal Income Add: Equity in Investee Income Net Income Retained Earnings 1/1/14 Add: Net Income Less: Dividends Paid Retained Earnings 12/31/14 (7,000) 40,000 20,000 60,000 400,000 200,000 15,000 585,000 Note: Since the equity method is used, Herbert's net income and retained earnings includes the accrual for the subsidiary's income. So the consolidated retained earnings will be the same as Herbert's retained earnings 2015 journal entries for Herbert Inc. To record receipt of dividend 12/31/15 Cash Investment in Rambis Company To accrue the subsidiary income 12/31/15 Investment in Rambis Company Equity in Subsidiary Earnings 30,000 30,000 5,000 5,000 To recognize amortization on allocations 12/31/15 Equity in Subsidiary Earnings Investment in Rambis Company Investment in Rambis 547,000 30,000 5,000 522,000 Equity in Subsidiary Earnings 5,000 5,000 Herbert's Internal Income Add: Equity in Investee Income Net Income Retained Earnings 1/1/15 Add: Net Income Less: Dividends Paid Retained Earnings 12/31/15 A B C D 2014 Consolidated Retained Earnings 2014 Consolidated Retained Earnings 2015 Investment in Ramis balance 2015 Investment in Ramis balance 1 of 1