Please solve b for the one in the red

Exercise 4-7 On January 1, 2014, Pert Company purchased 85% of the outstanding common stock of Sales Company for $355,900. On that date, Sales Company's stockholders' equity consisted of common stock, $91,900; other contributed capital, $36,600; and retained earnings, $137,000. 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 $139,100 and declared and paid a $50,200 dividend. Pert Company used the partial equity method to record its investment in Sales Company. Assume that during 2015 Sales Company earned $184,600 and declared and paid a $50,200 dividend. (a) Your answer is correct. 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 o for the amounts.) Account Titles and Explanation Debit Credit Investment in Subsidiary 156910 156910 Equity in Subsidiary Inc (To record equity income (loss)) Cash 42670 42670 Investment in Subsidiai (To record dividend income) (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 o for the amounts. Round answers to o decimal places, e.g. 5,125.) Debit Credit Account Titles and Explanation TEquity in Subsidiary Incom 156910 Dividends Declared - St 42670 114240 Investment in Subsidiai (To record equity income (loss) and dividend income) Common Stock - Subsidiar 91900 Other Contributed Capital 36600 Retained Earnings - Subsic MO 253308 Difference between Implie 153206 Investment in Subsidial 470140 64874 Noncontrolling Interest (To eliminate investment in subsidiary and create noncontrolling interest) Goodwill 153206 153206 Difference between Im (To eliminate excess of the book value of equity acquired.) CUINTET PACOUNT