c$.$ Prepare the consolidation entries for the year ended December $31,2016.$

$\backslash$table$[[$Consolidation Journal$],[,$Description,,Debit,Credit$],[\backslash$table$[[C,,,],[1,,,]],,$hat$(),0,0],[,$hat$(),0,0],[$Equity investment,,$0,0],[[\backslash$mathrm$\{$E$\}]\{\},$Common stock,,$0,0],[$APIC$,,0,0],[,$hat$(v),0,0],[,$hat$(v),0,0]]$

d$.$ Prepare the consolidated spreadsheet for the year ended December $31,2016.$

Use negative signs with answers in the Consolidated column for reductions $($Cost of goods sold, Operating expenses and Dividends$).$