on october 1 2009 kemper international acquired a 90 interest in the equity of spruco manufacturing when the subsidiary equity was 8000000 foreign/

On December 31, 2011, when 1 FC = $1.22, Spruco reported total assets of 13,890,000 FC and liabilities of 5,030,000 FC.
Prepare the necessary entries to eliminate Kemper’s investment in Spruco account at year-end 2011 and to record the depreciation/amortization on the relevant items of cost in excess of book value.