\begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ BROOKS AND CHANDLER } \\ \hline \multicolumn{6}{|c|}{ Consolidation Worksheet } \\ \hline \multicolumn{6}{|c|}{ For Year Ending December 31, 2021} \\ \hline & \multirow[b]{2}{*}{ Brooks } & \multirow[b]{2}{*}{ Chandler } & \multicolumn{2}{|c|}{ Consolidation Entries } & \multirow[b]{2}{*}{\begin{tabular}{c} Consolidated \\ Totals \end{tabular}} \\ \hline Accounts & & & Debit & Credit & \\ \hline \multicolumn{6}{|l|}{ Income Statement } \\ \hline Revenues & $(782,500) & $(619,000) & & & \\ \hline Cost of goods sold & 203,000 & 236,000 & & & \\ \hline Gain on bargain purchase & (116,000) & 0 & & & \\ \hline Depreciation and amortization & 142,000 & 155,000 & & & \\ \hline Equity earnings in Chandler & (179,000) & 0 & & & \\ \hline Net income & $(732,500) & $(228,000) & & & \\ \hline \multicolumn{6}{|l|}{ Statement of Retained Earnings } \\ \hline Retained earnings, 1/1 & $(1,505,000) & $(670,000) & & & \\ \hline Net income & (732,500) & (228,000) & & & \\ \hline Dividends declared & 300,000 & 60,000 & & & \\ \hline Retained earnings, 12/31 & $(1,937,500) & $(838,000) & & & \\ \hline \multicolumn{6}{|l|}{ Balance Sheet } \\ \hline Current assets & $129,500 & $266,000 & & & \\ \hline Investment in Chandler & 1,383,000 & 0 & & & \\ \hline Trademarks & 150,000 & 205,000 & & & \\ \hline Patented technology & 390,000 & 450,000 & & & \\ \hline Equipment & 611,000 & 348,000 & & & \\ \hline Total assets & $2,663,500 & $1,269,000 & & & \\ \hline Liabilities & $(191,000) & $(131,000) & & & \\ \hline Common stock & (535,000) & (300,000) & & & \\ \hline Retained earnings, 12/31 & (1,937,500) & (838,000) & & & \\ \hline Total liabilities and equity & $(2,663,500) & $(1,269,000) & & & \\ \hline \end{tabular} Complete this question by entering your answers in the tabs below. Determine the following account balances. (Input all amounts as positive values. \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ BROOKS AND CHANDLER } \\ \hline \multicolumn{6}{|c|}{ Consolidation Worksheet } \\ \hline \multicolumn{6}{|c|}{ For Year Ending December 31, 2021} \\ \hline & \multirow[b]{2}{*}{ Brooks } & \multirow[b]{2}{*}{ Chandler } & \multicolumn{2}{|c|}{ Consolidation Entries } & \multirow[b]{2}{*}{\begin{tabular}{c} Consolidated \\ Totals \end{tabular}} \\ \hline Accounts & & & Debit & Credit & \\ \hline \multicolumn{6}{|l|}{ Income Statement } \\ \hline Revenues & $(782,500) & $(619,000) & & & \\ \hline Cost of goods sold & 203,000 & 236,000 & & & \\ \hline Gain on bargain purchase & (116,000) & 0 & & & \\ \hline Depreciation and amortization & 142,000 & 155,000 & & & \\ \hline Equity earnings in Chandler & (179,000) & 0 & & & \\ \hline Net income & $(732,500) & $(228,000) & & & \\ \hline \multicolumn{6}{|l|}{ Statement of Retained Earnings } \\ \hline Retained earnings, 1/1 & $(1,505,000) & $(670,000) & & & \\ \hline Net income & (732,500) & (228,000) & & & \\ \hline Dividends declared & 300,000 & 60,000 & & & \\ \hline Retained earnings, 12/31 & $(1,937,500) & $(838,000) & & & \\ \hline \multicolumn{6}{|l|}{ Balance Sheet } \\ \hline Current assets & $129,500 & $266,000 & & & \\ \hline Investment in Chandler & 1,383,000 & 0 & & & \\ \hline Trademarks & 150,000 & 205,000 & & & \\ \hline Patented technology & 390,000 & 450,000 & & & \\ \hline Equipment & 611,000 & 348,000 & & & \\ \hline Total assets & $2,663,500 & $1,269,000 & & & \\ \hline Liabilities & $(191,000) & $(131,000) & & & \\ \hline Common stock & (535,000) & (300,000) & & & \\ \hline Retained earnings, 12/31 & (1,937,500) & (838,000) & & & \\ \hline Total liabilities and equity & $(2,663,500) & $(1,269,000) & & & \\ \hline \end{tabular} Complete this question by entering your answers in the tabs below. Determine the following account balances. (Input all amounts as positive values