Below is pictures of consolidation worksheet at end of first year of ownership. I need someone to take a look at them and help me write 1 page report by discussing the differences in the predatory entries and calculations if the Roller acquisition had been booked using the push down method. Please address the appropriateness of using this method as well. P4-33 Consolidation Worksheet at End of First Year of Ownership LO 4-5 Mill Corporation acquirod 100 percent ownership of Roller Company on January 1,208, for $120,000. At that date, the fair value of Roller's buildings and equipment was $17,000 more than the boov value. Buildings and equipment are depreciated on a 11-year besis. Although goodwill is not amortized, Mill's Trial balance data for Mill and Roller on Decesenber 31,208, are as follows: Below is pictures of consolidation worksheet at end of first year of ownership. I need someone to take a look at them and help me write 1 page report by discussing the differences in the predatory entries and calculations if the Roller acquisition had been booked using the push down method. Please address the appropriateness of using this method as well. P4-33 Consolidation Worksheet at End of First Year of Ownership LO 4-5 Mill Corporation acquirod 100 percent ownership of Roller Company on January 1,208, for $120,000. At that date, the fair value of Roller's buildings and equipment was $17,000 more than the boov value. Buildings and equipment are depreciated on a 11-year besis. Although goodwill is not amortized, Mill's Trial balance data for Mill and Roller on Decesenber 31,208, are as follows