Calculate the amounts that will appear in consolidated financial statements for the items below that are selected from different parts of different financial statements of Parent Par and Subsidiary Sag by completing the partial worksheet: Sales Income from Sag Gain on land Gain on equipment Cost of sales Depreciation expense Retained earnings - Parent Retained earnings-Subsidiary Dividends $ 700 70 20 300 90 $ 600 100 Par Sag 90% $ 500 10 300 $ 200 50 a 50 D 70 20 b 10 E Adjustments and Eliminations a 50 C 10 D 45 95 Consolidated Cash Accounts receivable Inventories Accounts payable Other liabilities Capital stock Retained earnings Equipment net Investment in Sag $35 90 100 $160 340 500 700 500 655 $30 110 80 $ 50 70 500 260 400 f12 e500 95 f12 b 10 C 10 D 25 e630