On January $1,2023,$ Playtel Inc. acquired all of the stock of San Jose Cable for $$400$ million in cash. At the date of acquisition, San Jose's shareholders equity accounts were as follows $($in thousands$)$:

investment in San Jose on its own books.

Note: Provide all answers in thousands.

a$.$ Calculate equity in net income of San Jose for $2024,$ reported on Playtel's books

b$.$ Calculate the December $31,2024,$ investment balance, reported on Playtel's books.

c$.$ Prepare eliminating entries $($G$),($E$),($R$),$ and $($O$),$ required to consolidate Playtel's trial balance accounts with those of San Jose on December $31,2024.$