2: Consolidated Balance Sheet . Prepare a consolidated balance sheet for an equity investment. Part 2: Carryback and Carryforward The pretax financial income (or loss) figures for Bryan Clark Company are as follows. 2016 $ 88,000 2017 137,500 2018 44,000 2019 (88,000) 2020 (191,900) 2021 66,000 2022 55,000 Pretax financial income (or loss) and taxable income (loss) were the same for all years involved. Assume a 45% tax rate for 2016 and 2017 and a 25% tax rate for the remaining years