Question 2 need help with Goodwill and Question 6 & 7 need help with Investment Abernathy

Chapman Company obtains 100 percent of Abernethy Company's stock on January 1,2020. As of that date, Abernethy has the following trial balance: During 2020, Abernethy reported net income of $105,000 while declaring and paying dividends of $13,000. During 2021 , Abernethy reported net income of $136,750 while declaring and paying dividends of $36,000. Assume that Chapman Company acquired Abernethy's common stock for $612,390 in cash. Assume that the equipment and long-term liabilities had fair values of $232,000 and $130,860, respectively, on the acquisition date. Chapman uses the initial value method to account for its investment. Prepare consolidation worksheet entries for December 31,2020, and December 31, 2021. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Answer is not complete. \begin{tabular}{|c|c|c|c|c|c|} \hline No & Date & \multicolumn{2}{|c|}{ Accounts } & Debit & Credit \\ \hline \multirow[t]{4}{*}{1} & December 31, 202 & Common stock-Abernethy & 2 & 250,000 & \\ \hline & & Additional paid-in capital & 2 & 50,000 & \\ \hline & & Retained earnings-1/1/20 & 2 & 202,150 & \\ \hline & & Investment in Abernethy & 2 & & 502,150 \\ \hline \multirow[t]{4}{*}{2} & December 31, 202 & Equipment & 2 & 24,500 & \\ \hline & & Long-term liabilities & 2 & 31,6400 & \\ \hline & & Goodwill & 2 & & \\ \hline & & Investment in Abernethy & 2 & & 110,240 \\ \hline \multirow[t]{2}{*}{3} & December 31, 202 & Dividend income & 2 & 13,000 & \\ \hline & & Dividends declared & 2 & & 13,000 \\ \hline \multirow[t]{4}{*}{4} & December 31, 202 & Depreciation expense & 2 & 4,900 & \\ \hline & & Interest expense & 2 & 7.910 & \\ \hline & & Equipment & 2 & & 4,900 \\ \hline & & Long-term liabilities & 2 & & 7,810 \\ \hline \multirow[t]{2}{*}{5} & December 31, 202 & Investment in Abernethy & 2 & 79,190 & \\ \hline & & Retained earnings-1/1/21 & 2 & & 79,190 \\ \hline \multirow[t]{4}{*}{6} & December 31, 202 & Common stock-Abernethy & 2 & 250,000 & \\ \hline & & Additional paid-in capital & 2 & 50,000 & \\ \hline & & Retained earnings-1/1/21 & 2 & 294,150 & \\ \hline & & Investment in Abernethy & 2 & & \\ \hline \multirow[t]{4}{*}{7} & December 31, 202 & Equipment & 2 & 19,600 & \\ \hline & & Long-term liabilities & 2 & 23,7300 & \\ \hline & & Goodwill & 2 & & \\ \hline & & Investment in Abernethy & 2 & & \\ \hline \multirow[t]{2}{*}{8} & December 31, 202 & Dividend income & 2 & 36,0000 & \\ \hline & & Dividends declared & 2 & & 36,000 \\ \hline \multirow[t]{4}{*}{8} & December 31, 202 & Depreciation expense & 2 & 4,900 & \\ \hline & & Interest expense & 2 & 7.9100 & \\ \hline & & Equipment & 2 & & 4,900 \\ \hline & & Long-term liabilities & 2 & & 7,910 \\ \hline \end{tabular}