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view transaction list transaction list No 1 Date December 31, 2023 Accounts Debit Common stock - Abernethy Additional paid-in capital Retained earnings Investment in

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view transaction list transaction list No 1 Date December 31, 2023 Accounts Debit Common stock - Abernethy Additional paid-in capital Retained earnings Investment in Abernethy 2 December 31, 2023 Goodwill Equipment December 31, 3 Dividend income 2023 Dividends declared 250,000 50,000 Credit 306,850 606,850 4 December 31, 2023 Interest expense Depreciation expense 5 December 31, 2024 Investment in Abernethy Retained earnings 6 December 31, 2024 Common stock - Abernethy 250,000 Additional paid-in capital Retained earnings Investment in Abernethy 7 December 31, 2024 Goodwill Equipment 8 December 31, 2024 Dividend income Dividends declared December 31, 9 Depreciation expense 2024 Interest expense 50,000 54,000 54,000

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