Please help with the red boxes and show any calculations. Thanks in advance

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. 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 o for the amounts. Round answers to o decimal places, e.g. 5,125.) Account Titles and Explanation Debit Credit 174590 Equity in Subsidiary Incorr X Dividend Income 41820 132770 Investment in Subsidial (To record equity income (loss) and dividend income) Common Stock - Subsidiar 107,700 Other Contributed Capital 37,500 X Retained Earnings - Subsic 140,900 Difference between Implie 158724 M x Investment in Subsidiai 378,100 X 66724 Noncontrolling Interest (To eliminate investment in subsidiary and create noncontrolling interest) X Land 158724 158724 Difference between Im (To eliminate excess of the book value of equity acquired.)