a. Prepare a worksheet to consolidate the separate 2024 financial statements for Abbey and Bellstar. b. How would the consolidation entries in requirement (a) have differed if Abbey had sold a building on January 2, 2023, with a $95,000 book value (cost of $210,000 ) to Bellstar for $170,000 instead of land, as the problem reports? Assume that the building had a 10-year remaining life at the date of transfer. The individual financial statements for Abbey Company and Bellstar Company for the year ending December 31, 2024, follow. Abbey acquired a 60 percent interest in Bellstar on January 1, 2023, in exchange for various considerations totaling $480,000. At the acquisition date, the fair value of the noncontrolling interest was $320,000 and Bellstar's book value was $630,000. Belistar had developed internally a trademark that was not recorded on its books but had an acquisition-date fair value of $170,000. This intangible asset is being amortized over 20 years. Abbey uses the partial equity method to account for its investment in Belistar. Abbey sold Bellstar land with a book value of $80,000 on January 2,2023, for $160,000, Bellstar still holds this land at the end of the current year. Belistar regularly transfers inventory to Abbey, In 2023, it shipped inventory costing $154,000 to Abbey at a price of $220.000. During 2024 , intra-entity shipments totaled $270,000, although the original cost to Bellstar was only $175,500. In each of these years, 20 percent of the merchandise was not resold to outside parties until the period following the transfer. Abbey owes Belistar $40,000 at the end of 2024. Required B