1. Prepare the acquisition analysis as of acquisition date. Compute the unamortized differential as of 1/1/2013. 2. Analyze each intercompany transaction. Label as either upstream downstream. 3. Calculate Net income to the controlling interest for the year 2013. 4. Verify the calculation of the balance in the acccount equity in sub earnings and record the parent company entries with respect to its investment during 2013. 5. Prepare all elimination entries for 2013. 6. Complete the consolidating spreadsheet for the year ended 2013.