Acme Corporation has been operating profitably since its creation in 1998. At the beginning of 2022, Acme acquired a 70 percent ownership in Beta Company. At the acquisition date, Acme prepared the following fair-value allocation schedule:

Consideration transferred for 70% interest in Beta		$ 784,000
Fair value of the 30% noncontrolling interest		336,000
Beta business fair value		$ 1,120,000
Beta book value		757,000
Excess fair value over book value		$ 363,000
Assignments to adjust Betas assets to fair value:
To buildings (20-year remaining life)	$ 107,000
To equipment (4-year remaining life)	(34,400)
To franchises (10-year remaining life)	85,500
To trademarks (indefinite life)	204,900	363,000
		0

Acme regularly buys inventory from Beta at a markup of 25 percent more than cost. Acme's purchases during 2022 and 2023 and related ending inventory balances follow:

Year	Intra-Entity Purchases	Remaining Intra-Entity Inventory End of Year (at transfer price)
2022	$ 146,250	$ 48,750
2023	171,875	68,750

During 2024, Acme acquired additional inventory from Beta at a price of $222,000. Of this merchandise, 45 percent is still held at year-end.

On January 1, 2024, Acme and Beta acted together as co-acquirers of 80 percent of Cade Company's outstanding common stock. The total price of these shares was $252,000, indicating neither goodwill nor other specific fair-value allocations. Each company put up one-half of the consideration transferred.

Items	Acme Corporation	Beta Company	Cade Company
Sales and other revenues	$ (1,035,431)	$ (781,860)	$ (360,500)
Cost of goods sold	644,000	360,000	187,000
Operating expenses	273,000	293,500	94,400
Income of Beta Company	(103,929)	0	0
Income of Cade Company	(31,640)	(31,640)	0
Net income	$ (254,000)	$ (160,000)	$ (79,100)
Retained earnings, 1/1/24	$ (853,000)	$ (654,000)	$ (165,000)
Net income (above)	(254,000)	(160,000)	(79,100)
Dividends declared	100,000	96,000	60,000
Retained earnings, 12/31/24	$ (1,007,000)	$ (718,000)	$ (184,100)
Cash and receivables	$ 29,676	$ 225,360	$ 80,750
Inventory	400,100	389,000	28,250
Investment in Beta Company	948,584	0	0
Investment in Cade Company	133,640	133,640	0
Buildings	433,000	354,000	234,000
Equipment	362,000	176,000	93,200
Land	207,000	385,000	20,900
Total assets	$ 2,514,000	$ 1,663,000	$ 457,100
Liabilities	$ (687,000)	$ (635,000)	$ (123,000)
Common stock	(820,000)	(310,000)	(150,000)
Retained earnings, 12/31/24	(1,007,000)	(718,000)	(184,100)
Total liabilities and equities	$ (2,514,000)	$ (1,663,000)	$ (457,100)

Note: Parentheses indicate a credit balance.

Required:

Using the three companies financial records for 2024, prepare a consolidation worksheet. The equity method has been applied to each investment.