(b) Your answer is partially correct. Try again. 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 132685 Dividends Declared - St 46325 M Investment in Subsidiai 86360 (To record equity income (loss) and dividend income) Common Stock - Subsidiar 104900 Other Contributed Capital 41100 Retained Earnings - Subsic 138000 X Difference between Implie 117176 ! Investment in Subsidiai 341000 Noncontrolling Interest 60176 (To eliminate investment in subsidiary and create noncontrolling interest) X Goodwill X 117176 Difference between Im 117176 (To eliminate excess of the book value of equity acquired.) SHOW LIST OF ACCOUNTS LINK TO TEXT (b) Your answer is partially correct. Try again. 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 132685 Dividends Declared - St 46325 M Investment in Subsidiai 86360 (To record equity income (loss) and dividend income) Common Stock - Subsidiar 104900 Other Contributed Capital 41100 Retained Earnings - Subsic 138000 X Difference between Implie 117176 ! Investment in Subsidiai 341000 Noncontrolling Interest 60176 (To eliminate investment in subsidiary and create noncontrolling interest) X Goodwill X 117176 Difference between Im 117176 (To eliminate excess of the book value of equity acquired.) SHOW LIST OF ACCOUNTS LINK TO TEXT