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On January 1, 2022 (Year 1). White Co. acquired 100% of the outstanding common stock of Brown Co. for $320,000 in cash. Brown's book value of equity was $180,000 at the time (including common stock of $74,000 and retained earnings of $106,000 ). On the acquisition date, some of Brown's assets had tair values differ from book values as follows: Any other excess of cost over book value is assigned to goodwill. Requirement: Record the five consolidation entries (i.e. S, A,I,D, and E ) for Year 1 in the "Consolidation entries" columns of the worksheet provided. A letter must be placed in front of each number to represent the consolidation entry. (24 points; 1.6 point per entry) \begin{tabular}{|l|r|r|r|r|} \hline & & & \\ \hline Retained Earnings, 1/1/2022 & ($768,500) & ($106,000) & \\ \hline Net Income & (203,000) & (98,000) & \\ \hline Dividends declared & 92,500 & 27,000 & \\ \hline Retained Earnings, 12/31/2022 & (879,000) & (177,000) & \\ \hline & & & & \\ \hline Current Assets & $148,500 & 22,000 & \\ \hline Investment in Brown Co. & 387,500 & 0 & \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|r|} \hline Equipment (net) & & & \\ \hline Copyrights & 534,000 & 154,000 & \\ \hline Goodwill & 364,750 & 129,000 & \\ \hline Total Assets & 0 & 0 & \\ \hline & $1,434,750 & $305,000 & \\ \hline Liabilities & & & \\ \hline Common Stock & ($145,750) & ($54,000) & \\ \hline Retained Earnings, 12/31/2022 & (410,000) & (74,000) & \\ \hline Total liabilitios and eauity & (879,000) & (177,000) & \\ \hline \end{tabular}