Is this problem correct?

Problem 4 and 5
	Parent used Partial Equity method
	Fair value allocation and annual amortization
	Acquisition fair value (consideration transferred)				$510,000
	Book Value (assets minus Liabilities or total Stockholders equity)			$ 390,000
	Excess value over book value					$120,000
	Excess value assigned to specific accounts based on individual fair values
			Remaining Life	Annual excess amortization
	Land	24000	0		0
	Building	12000	12yrs		1000
	Equipment	12000	6yrs		2000
	Goodwill	162000	indefinite		0
	Total	210000			3000
	Consolidation entries as of December 31, 2021
Entry S		Debit	Credit
	Common Stock	170,000
	Additional PIC	100,000
	Retained Earnings 1/year 1	150,000
	Investment in Sam C.(85%)		331,500
	Noncontroling Interest in Sam (15%)		58,500
Entry A	Land	24,000
	Building	12,000
	Equipment	12,000
	Goodwill	162,000
	Investment in Sam C.		178,500
	Noncontroling Interest		31,500
Entry I	Equity in subsidiary earnings	51,000
	Investment in Sam		51,000
Entry D	Investment in Sam	25,500
	Dividends declared		25,500
Entry E	Depreciation Expense	3000
	Equipment		2000
	Building		1000
Problem 5	Consolidation entries as of December 31, 2022 year two
Entry S		Debit	Credit
	Common Stock	170,000
	Additional PIC	100,000
	Retained Earnings 1/1/22	150,000
	Investment in Sam C.		357,000
	Noncontroling Interest in Sam		63,000
Entry A	Land	24,000
	Building	11,000
	Equipment	10,000
	Goodwill	162,000
	Investment in Sam C.(85%)		176,700
	Noncontroling Interest (15%)		30,300
Entry I	Equity in subsidiary earnings	68,000
	Investment in Sam		68,000
Entry D	Investment in Sam	34,000
	Dividends declared		34,000
Entry E	Depreciation Expense	3000
	Equipment		2000
	Building		1000
	(same as year 1)

Need help on Entry I and A on both problems 4 & 5.