The Stockholders' Equity Section of Ernesto Corporation's Balance Sheet Appeared

The stockholders' equity section of Ernesto Corporation's balance sheet appeared as follows on December 31,2010:
$\begin{array}{|l|r|}\hline\text { Common Stock } & \$ 150,000 \\\text { Retained Earnings } & \underline{75,000} \\\text { Total Stockholders' Equity } & \$ 2 \underline{25,000} \\\hline\end{array}$
Prepare entries in journal form to eliminate Brody's investment in Ernesto and Ernesto's stockholders' equity used in preparing the consolidated balance sheet under each of the following assumptions.(Omit explanations.)
a. Brody purchased 100 percent of Ernesto for $225,000.
b. Brody purchased 100 percent of Ernesto for $250,000. The excess did not apply to any particular asset.
c. Brody purchased 80 percent of Ernesto for $180,000.