Please provide the correct amounts for the amounts marked with red x$\text{'}$s: Cost Method and Eliminating Entries Three Years After Acquisition

Puffin Industries acquired all of Sunset Coast Digital's stock on January $1,2014,$ for $$3,500,000,$$$2,100,000$ in excess of book value. At that time, Sunset Coast's inventory $($LIFO$)$ was overvalued by $$500,000$ and its plant assets $(10-$year life$)$ were overvalued by $$1,000,000.$ The remaining excess of cost over book value is attributed to undervalued identifiable intangible assets being amortized over $20$ years. Sunset Coast depreciates plant assets and amortizes intangibles by the straight$-$line method. During the next three years Sunset Coast reported total net income of $$850,000$ and paid out $50$ percent in dividends. Puffin carries its investment in Sunset Coast using the cost method. Sunset Coast's inventory increased each year since it was acquired by Puffin, and Sunset Coast's reported net income for $2016$ was $$200,000,$ and dividends totaled $50$ percent of reported income.

Prepare the working paper eliminating entries needed in consolidation at December $31,2016.$

$\backslash$table$[[$Consolidation Journal$],[$Ref$.,$Description,,,Debit,Credit$],[($A$),$Investment in Sunset coast,$**^(),,565,000\backslash$times $,0],[$Stockholders$\text{'}$ equity $-$ Puffin, $1/1,**^(),,0$vv$,565,000\backslash$times $],[($C$),$Dividend income,$**^(),,100,000$vv$,0],[$Dividends $-$ Sunset Coast,$**^(\backslash$Delta $),,0$vv$,100,000],[($E$),$Stockholders' equity$-$Sunset Coast, $1/1,\backslash$Delta $^(),,1,825,000\backslash$times $,0$vv$],[$Investment in Sunset coast,$\backslash$Delta $^(),,0$vv$,1,825,000\backslash$times $],[($R$),$Identifiable intangibles,$**^(),,0\backslash$times $,0],[$Inventory$,,,0$vv$,500,000],[$Plant assets, net,,,$0$vv$,800,000],[$Investment in Sunset coast,$**^(),,0$vv$,0\backslash$times $],[($O$),$Plant assets, net,$**^(),,100,000$vv$,0],[$Amortization expense,,,$0\backslash$times $,0],[$Depreciation expense,,,$0$vv$,100,000],[$Identifiable intangibles,$**^(),,0$vv$,0\backslash$times $]]$