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 acquired 100 percent ownership of Roller Company on January 1, 20X8, for $120,000. At hat date, the fair value of Roller's buildings and equipment was $17,000 more than the book value. Buildings and equipment are depreciated on a 10-year basis. Although goodwill is not amortized, Mill's management concluded at December 31, 20X8, that goodwill involved in its acquisition of Roller shares had been impaired and the correct carrying value was $2,700 Trial balance data for Mill and Roller on December 31, 20X8, are as follows: Mill Corporation Debit Credit Debit $ 31,500 S 33,000 24,000 37,000 27,000 158,000 Cash Accounts Receivable Inventory Land Buildings & Equipment Investment in Roller Co. Stock Cost of Goods Sold Wage Expense Depreciation Expense Interest Expense Other Expenses Dividends Declared Accumulated Depreciation Accounts Payable Wages Payable Notes Payable Common Stock Retained Earnings Sales Income from Subsidiary 81,000 101,000 41,000 360,000 120,500 131,000 35,000 23,000 10,000 11,500 30,000 116,000 18,000 8,000 5,000 6,000 25,500 $ 132,000 43,000 12,000 140,000 187,000 171,500 264,000 26,000 s 26,000 11,000 7,000 132,500 57,000 37,000 187,000 $ 975.500$975.500 $457,500 $457.500 P4-33 Consolidation Worksheet at End of First Year of Ownership LO 4-5 Mill Corporation acquired 100 percent ownership of Roller Company on January 1, 20X8, for $120,000. At hat date, the fair value of Roller's buildings and equipment was $17,000 more than the book value. Buildings and equipment are depreciated on a 10-year basis. Although goodwill is not amortized, Mill's management concluded at December 31, 20X8, that goodwill involved in its acquisition of Roller shares had been impaired and the correct carrying value was $2,700 Trial balance data for Mill and Roller on December 31, 20X8, are as follows: Mill Corporation Debit Credit Debit $ 31,500 S 33,000 24,000 37,000 27,000 158,000 Cash Accounts Receivable Inventory Land Buildings & Equipment Investment in Roller Co. Stock Cost of Goods Sold Wage Expense Depreciation Expense Interest Expense Other Expenses Dividends Declared Accumulated Depreciation Accounts Payable Wages Payable Notes Payable Common Stock Retained Earnings Sales Income from Subsidiary 81,000 101,000 41,000 360,000 120,500 131,000 35,000 23,000 10,000 11,500 30,000 116,000 18,000 8,000 5,000 6,000 25,500 $ 132,000 43,000 12,000 140,000 187,000 171,500 264,000 26,000 s 26,000 11,000 7,000 132,500 57,000 37,000 187,000 $ 975.500$975.500 $457,500 $457.500