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Miller Company acquired an 80 percent interest in Taylor Company on January 1, 2019

Accounting

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Miller Company acquired an 80 percent interest in Taylor Company on January 1, 2019. Miller paid $744,000 in cash to the owners of Taylor to acquire these shares. In addition, the remaining 20 percent of Taylor shares continued to trade at a total value of $186,000 both before and after Miller's acquisition. On January 1, 2019, Taylor reported a book value of $530,000 (Common Stock = $265,000; Additional Paid-In Capital = $79,500; Retained Earnings = $185,500). Several of Taylor's buildings that had a remaining life of 20 years were undervalued by a total of $70,600. During the next three years, Taylor reports income and declares dividends as follows: 
Year 2019 2020 2021 Net Income $61,900 80,100 89,300 Dividends $ 8,900 13,400  17,900 
Requirements;

C) if a consolidation worksheet is prepared as of January 1,2019, what Entry S and Entry A should be included ? D) on the separate financial records of the parent company, what amount of investment income would be reported for 2019 under each of the following accounting methods? -the equity method -the partial equity method -the initial value method