An aoquisition takes place on Jan 1, 2018. at doc 31, 2013, 1.rou observe consolidation entries [r] identifiable intangibles 3000000 Land 2000000 Goodwill 15000,000 Inventories 500000 Propertv, equipment 10000000 Investment in Samson CompanvEI500000 [0] Amortization expense 500000 Impairment loss 200000 Inventories 500000 Propertv and equipment, net 1000000 IL'Iost of goods soid 500000 Depreciation e53 1000000 Identiable gm 500000 Goodwill 200000 Propertv and equipment and identiable intangible revaluation are written off on a straightline basis, no residual value. Additional goodwill impairment losses of $400,000 are reported in 2021. Except for the inventories, none of the revalued assets are sold in future vear. Required Prepare consolidation eliminating entries {it} and {0} on 1. Dec: 31, 2020 2. Dec: 31, 2023 3. Dec: 31, 2028