Complete requirement a$,$ b$,$ and c$.$

Requirement c$,$ prepare journal entries

$1.$ Prepare Entry S to eliminate the beginning stockholders' equity of the subsidiary.

$2.$ Prepare Entry A to recognize the unamortized allocation balances as of the beginning of the current year.

$3.$ Prepare Entry I to remove the equity income recognized during the year $-$ equity method.

$4.$ Prepare Entry D to remove the Intra$-$entity dividend declarations.

$5.$ Prepare Entry E to recognize the excess acquisition$-$date fair$-$value amortizations for the period.