Please help solve for the 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. (a) Your answer is partially correct. Try again. Prepare the investment-related entries on Pert Company's books for 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.) Account Titles and Explanation Debit Credit X Investment in Subsidiary 127,925 x Equity Income 127,925 (To record equity income (loss)) X Cash 174,590 Equity in Subsidiary Inc 174,590 (To record dividend income)