what are the amounts for each journal entry

Chapman Company obtains 100 percent of Abernethy Company's stock on January 1,2020. As of that date, Abernethy has the following trial balance: During 2020, Abernethy reported net income of $80,000 wht e decloring and paying dividends of $10,000. During 2021, Abemethy reported net income of $110,000 while declaring and paying dividends of $30,000 Assume thot Chapmen Company oceuired Abernethy's common stock by paying $520,000 in cosh. All of Abemethy's accouats are estimated to have a feir value approximately equal to present book values: Chapman uses the portiaf equity method so account for its investment. Prepore the consolidation worksheet entres for December 31,2020 , and December 31, 2021, af no entry is required for o transaction event. select "No joumal entry required" (n the first occount fieid.)