Acme Corporation has been operating proftably since its creation in $1998.$ At the beginning of $2022,$ Accme accuired a $70$ percent

awnership in Beta Company At the acquisition date, Acme prepared the following fairvalue allocation schedule:

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 imvertory balances follow:

During $2024,$ Acme acquired additional inventory from Beta at a price of $$258,000.$ 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 comman stock. The

total price of these shares was $$284,000,$ indicating neither goodwill nor other specific fair$-$value allocations. Each compary put up

one$-$half of the consideration transferred.

Note: Parentheses indicate a credit balance.

Required:

Using the three companies' financlal records for $2024,$ prepare a consolidation worksheet. The equity method has been applied to

each imvestment.

Note: For accounts where multiple consolidation entries are required, combine all debit entries into one amount and enter this

amount in the debit column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the

credit column of the worksheet. Input all amounts as positive values.