$20,000 and common shares $40,000. The acquisition differential was fully amortized by the end of Year 13. Barbara sold Land to Joel during Year 12 and recorded a $15,000 gain on the sale. At December 31, Year 13, Barbara's inventory contained $50,000 of merchandise purchased from Joel of which $20,000 remained unpaid at year end. Joel charges a 20% profit margin. Both companies are subject to a tax rate of 20%. Required: a. Prepare a Consolidated Balance Sheet for Barbara in good format on December 31, Year 13 assuming that Barbara's investment in Joel is a control investment. b. Prepare a Balance Sheet for Barbara on December 31, Year 13 assuming that Barbara's Investment in Joel is a joint venture investment. Show calculations for Consolidated REs for parts a. and b. For part b, show calculation for Investment in Joel