Need help with# 11 and can you do it step by step

On January 1, 2018, Spark Corp. acquired a 40% interest in Cranston Inc. for $250, 000. On that date, Cranston's balance sheet disclosed net assets of $430, 000. During 2018, Cranston reported net income of $100, 000 and paid cash dividends of $30, 000. Spark sold inventory costing $40, 000 to Cranston during 2018 for $50, 000. Cranston used all of this merchandise in its operations during 2018. Any excess cost over fair value is attributable to an unamortized trademark with a 20- year remaining life. Required: Prepare all of Spark's journal entries for 2018 to apply the equity method to this investment. On January 2, 2018, Heinrich's Co. paid $500, 000 for 25% of the voting common stock of Jones Cop. At the time of the investment, Jones had net assets with a book value and fair value of $1, 800, 000. During 2018, Jones incurred a net loss of $60, 000 and paid dividends of $100, 000. Any excess cost over book value is attributable to goodwill with an indefinite life. Required: Prepare a schedule to show the amount of goodwill from Heinrich's investment in Jones. Prepare a schedule to show the balance in Heinrich's investment account at December 31, 2018