Additional information:

$1.$ At the date of combination, the book values and fair values of all separately identifiable assets and liabilities of Suspect were the same. At December $31,20$x$6,$ the management of Prime reviewed the amount attributed to goodwill as a result of its purchase of Suspect sstock and concluded an impairment loss of $$18,000$ should be recognized in $20$x$6$ and shared proportionately between the controlling and non controlling shareholders.

$2.$ On January $1,20$x$5,$ Suspect sold land that had cost $$8,000$ to Prime for $$18,000.$

$3.$ On January $1,20$x$6,$ Prime sold to Suspect equipment that it had purchased for $$75,000$ on January $1,20$x$1.$ The equipment has a total economic life of $15$ years and was told to Suspect for $$70,000.$ Both companies use straight$-$line depreciation.

$4.$ There was $$7,000$ of intercompany receivables and payables on December $31,20$z$6.$

QUESTION:

a$.$ Give all consolidation entries needed to prepare a consolidation worksheet for $20$x$6.$