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Exercise 4-6 On January 1, 2014, Pert Company purchased 85% of the outstanding common stock of Sales Company for $361,600. On that date, Sales Company's stockholders' equity consisted of common stock, $98,700; other contributed capital, $43,900; and retained earnings, $ 143,400. 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 $161,600 and declared and paid a $51,900 dividend. Pert Company used the partial equity method to record its investment in Sales Company. Prepare the investment-related entries on Pert Company's books for 2014. (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.) Account Titles and Explanation Debit Credit Investment in Subsidiary 361600 361600 Cash (To record the investment in Sales Company) Investment in Subsidiary 137360 137360 Equity in Subsidiary Ind (To record equity income (loss)) Cash 44115 44115 Investment in Subsidiai (To record dividend income) Prepare the workpaper eliminating entries for a workpaper on December 31, 2014. (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 Equity in Subsidiary Incom > Investment in Subsidiary Dividends Declared - Subs (To record equity income (loss) and dividend income) Common Stock - Subsidiar I DONNA Other Contributed Capital Retained Earnings - Subsic In diguna un TO Difference between Implie Investment in Subsidiary Noncontrolling Interest (To eliminate investment in subsidiary and create noncontrolling interest) Difference between Implie (To eliminate excess of the book value of equity acquired.)