Premier Industries Paid $50,000 for the Voting Stock of Simon

Premier Industries paid $50,000 for the voting stock of Simon Company, on July 1, 2016, the beginning of the fiscal year. At the date of acquisition, Simon's book value was $15,000, consisting of $3,000 in capital stock, $12,200 in retained earnings, and $200 in accumulated other comprehensive loss. The $35,000 excess of acquisition cost over book value was attributed to $5,000 in indefinite life identifiable intangible assets and $30,000 in goodwill. It is now June 30, 2020. Simon's retained earnings at the beginning of fiscal 2020 was $17,000, and its beginning accumulated other comprehensive loss was $150. Identifiable intangibles impairment to the beginning of fiscal 2020 was $800 and goodwill impairment to the beginning of fiscal 2020 was $600. Identifiable intangibles impairment in fiscal 2020 was $100 and there was no goodwill impairment. Simon declares no dividends. Premier uses the cost method to account for its investment in Simon on its own books.
Required
Prepare the eliminating entries (A), (E), (R), and (O), in journal form, necessary to consolidate the financial statements of Premier and Simon at June 30, 2020.