Please help solve for red boxes only (show work). Thank you,

Exercise 4-7 On January 1, 2014, Pert Company purchased 85% of the outstanding common stock of Sales Company for $378,100. On that date, Sales Company's stockholders' equity consisted of common stock, $107,700; other contributed capital, $37,500; and retained earnings, $140,900. Pert Company paid more than the book value of net assets acquired because the recorded cost of Sales Company's land was significantly less than its fair value. During 2014 Sales Company earned $150,500 and declared and paid a $49,200 dividend. Pert Company used the partial equity method to record its investment in Sales Company. Assume that during 2015 Sales Company earned $205,400 and declared and paid a $49,200 dividend.(b) Your answer is partially correct. Try again. Prepare the workpaper eliminating entries for a workpaper on December 31, 2015. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,125.) Account Titles and Explanation Debit Credit x Cash 174,590 Dividends Declared - S 41,820 Investment in Subsidia 132,770 (To record equity income (loss) and dividend income) Common Stock - Subsidiar 107,700 Other Contributed Capital 37,500 Retained Earnings - Subsic 140,900 Difference between Implie 158,724 Investment in Subsidia 378,100 Noncontrolling Interest 66,724 (To eliminate investment in subsidiary and create noncontrolling interest)Land 158,724 Difference between Imp 158,724 (To eliminate excess of the book value of equity acquired.)