On January 1, 2023, Cayane Inc Cayane Paid 810,000 Euros for Its 90% Interest in Brosch

On January 1, 2023, Cayane Inc.purchased 90% of a German firm, Brosch Manufacturing when Brosch's equity consisted of the following:
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$$\begin{array} { l l } \text { Common stock } & 500,000 \text { euros } \\\text { Paid-in capital in excess of par } & 100,000 \\\text { Retained eamings } & 150,000 \\& \underline { 750,000 } \text { euros }\end{array}$$ Cayane paid 810,000 euros for its 90% interest in Brosch.The excess over book value was attributed to a building with a 20-year useful life.Brosch reported net income for 2023 of 150,000 euros.The year-end cumulative translation adjustment is $10,000 credit.Relevant exchange rates are as follows:
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$\begin{array}{lr}\text { January } 1,2023 & 1 \text { euro }=\$ .65 \\\text { December } 31,2023 & 1 \text { euro }=.68 \\2023 \text { average } & 1 \text { euro }=.66\end{array}$ Required:
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Prepare all the journal entries related to Cayane's investment in Brosch and all the necessary eliminating and adjusting entries for consolidation of Brosch, assuming the use of the simple equity method.