I need help with part C and D

> 0 X > 0 X 0 X 0 14 > A] C. Prepare the consolidation journal entries for the year ended December 31, 2013. Consolidation Worksheet Description Debit Credit [C] Income (loss) from subsidiary 69,837 Dividends 0 Equity investment 0 0 X (E) Common stock OX 0 APIC 0 BOY retained earnings Equity investment 0 PPE net 0X 0 Customer list OX 0 Royalty agreement 0 X 0 Goodwill 100,000 Equity investment 0 [D] Operating expenses 35,000 0 PPE net 0 5,000 Customer list 0 16,500 Royalty agreement 0 13,500 [lcogs) Equity investment OX 0 Cost of goods sold 0 0 x [Isales) Sales 68,000 0 Cost of goods sold 0 68,000 [lcogs) Cost of goods sold 19,580 0 Inventory 19,580 [lpay] Accounts payable 0X 0 Accounts receivable 0 OX 0 0X