Add: 203.8 inventory prot FECOQHIZEU m 2019 2,000 Less: 2019 inventory prot deferred at year-end (2,5002 Totai =$526,500 The 2018 intercompany sales that led to the unrealized inventory prots were recognize in 2019 and the full amount of the unrealized inventory prot originating in 2019 is deferred at December 31, 2019. Parent Co's investment in Sub Co increased from $128,500 atJanuary 1, 2019 to $146,000 at December 31, 2019, the entire change consisting of $26,500 income less $9,000 dividends for the year. Required: Using the Excel le "Case 1 - Advanced accounting topics" and the worksheet "lntercompany," prepare and show the required adjusting and eliminating journal entries {in journal entry form) and complete the worksheet, posting the journal entries to the worksheet and completing the Consolidated column with the totals