Only need help with Part C.

On January 1, 2017, Plutonium Corporation acquired 80% of the outstanding stock of Sulfurst Inc. for $244,100 cash. The following balance sheet shows Sulfurst Inc.'s book values immediately prior to acquisition, as we as the appraised values of its assets and liabilities by Plutonium's experts. Sulfurst Inc.'s Sulfurst Inc.'s Market Values Book Values Current assets $84,900 $84,900 Property, plant & equipment: Land 79,400 98,900 Building & machinery (net) 162,100 162,100 Total assets $326,400 Total liabilities $107,000 $107.000 Common stock, $5 par value 99,000 Additional paid-in-capital 18,700 Retained earnings 101.700 Total liabilities and equities $326.400 Prepare a Computation and Allocation Schedule for the Difference between Book Value and the alue Implied by the Purchase Price Non- Controlling Share Parent Entire Share Value 244100 61025 Purchase Price and Implied Value 305125 Book Value of Equity Acquired Less 175520 43880 219400 Difference Between Implied and Book Value 17145 68580 85725 Land 15600 3900 19500 Balance 13245 52980 66225 13245 Goodwill 52980 66225 Balance C 0 C Prepare the entry to be made on the books of Plutonium Corporation to record its investment in Sulfurst Inc. in its retained earnings: Assume that during the first two years after acquisition of Sulfurst Inc., Sulfurst reports the following changes Retained earnings, January 1, 2017 $101,700 Net income, 2017 36,700 Less: dividends, 2017 (25,800) 47,900 Net income, 2018 Less: dividends, 2018 (22,500) Retained earnings, December 31, 2018 $138,000 (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Ent Account Titles and Explanation Debit Credit Investment in Subsidiary 244100 Cash 244100 Prepare journal entries undeer each remaining life amounts.) f the following methods to record the information above on the books of Plutonium Corporation for the years 2017 and 2018, assuming that alll depreciable assets have a not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the 20 years. (Credit account titles are automatically indented when amount is entered. (1) Plutonium uses the cost method to account for its investment in Sulfurst. Date Account Titles and Explanation Credit Debit 2017 Cash 20640 Dividend Income 20640 2018 Cash Dividend Income (2) Plutonium uses the partial equity method to account for its investment in Sulfurst. Date Account Titles and Explanation Debit Credit 2017 Investment in Subsidiary Equity in Subsidiary Income (To record equity income (loss) Cash Investment Subsidiary (To record dividend income) 2018 Investment Subsidiary Equity in Subsidiary Income (To record equity income (loss)) Cash Investment in Subsidiary (To record dividend income) (3) Plutonium uses the complete equity method to account for its investment in Sulfurst. Date Account Titles and Explanation Debit Credit 2017 Investment in Subsidiary Equity in Subsidiary Income (To record equity income (loss)) Cash Investment in Subsidiary (To record dividend income) 2018 Investment in Subsidiary 38320 Equity in Subsidiary Income 38320 (To record equity income (loss) Cash 18000 Investment in Subsidiary 18000 (To record dividend income)