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e additional share issuance on January 1, 201s, stock p 8-3ot an Interest During Accounting A was a 90 percent-owned subsidiary of Isac SAA nct assets for Piero SAA at the acquisition date w d liabilities of Piero SAA Period, Upstream Building Sale Piero SAA The total net for A acquired for $3,600,000 on January 1,2014. ,800,000. The book value identifiable is the same as the fair value. The trial balance of both companies aethe year ended 2014 is as follows(in thousands). Debits Cash Accounts receivable Inventory Isac SAA Piero SAA $ 400 S 900 S 200 1,640 S 2,100 S 3,000 S 2,835 $ 5,800 $ 400 $ 200 $ 17,075 $ 700 700 $ 2,800 $ 1,400 0 $ 2,800 $ 700 S 200 Equipment Investment in Piero SAA Cost of sales Other expenses Total $ 9,700 Credits Accounts payable Common stock Additional-paid in capital Retained Earnings Sales Income from Piero SAA 1,900 5,000 $ 50 S 2,500 s 7,400 $ 225 1,400 $ 2,000 S 1.800 $ 4,500 0 Total ADDITIONAL INFORMATION: 1. On March 31, 2014, Isac SAA sold 20 percent of its ownership in Piero SAA for $900,000. 2 On July 1 2013, Piero SAA sold equipment to Isac SAA, with a profit of $500,000. The equipment has remaining useful life of 5 years and 3. The only dividend declared during the year by Piero SAA was on August 1, 2014. 4. Piero SAA income and expenses occurred proportionately during the year REQUIRED: Prepare a workpaper to consolidate the financial statement of Isac SAA and subsidiary for the year ended December 31, 2014. e additional share issuance on January 1, 201s, stock p 8-3ot an Interest During Accounting A was a 90 percent-owned subsidiary of Isac SAA nct assets for Piero SAA at the acquisition date w d liabilities of Piero SAA Period, Upstream Building Sale Piero SAA The total net for A acquired for $3,600,000 on January 1,2014. ,800,000. The book value identifiable is the same as the fair value. The trial balance of both companies aethe year ended 2014 is as follows(in thousands). Debits Cash Accounts receivable Inventory Isac SAA Piero SAA $ 400 S 900 S 200 1,640 S 2,100 S 3,000 S 2,835 $ 5,800 $ 400 $ 200 $ 17,075 $ 700 700 $ 2,800 $ 1,400 0 $ 2,800 $ 700 S 200 Equipment Investment in Piero SAA Cost of sales Other expenses Total $ 9,700 Credits Accounts payable Common stock Additional-paid in capital Retained Earnings Sales Income from Piero SAA 1,900 5,000 $ 50 S 2,500 s 7,400 $ 225 1,400 $ 2,000 S 1.800 $ 4,500 0 Total ADDITIONAL INFORMATION: 1. On March 31, 2014, Isac SAA sold 20 percent of its ownership in Piero SAA for $900,000. 2 On July 1 2013, Piero SAA sold equipment to Isac SAA, with a profit of $500,000. The equipment has remaining useful life of 5 years and 3. The only dividend declared during the year by Piero SAA was on August 1, 2014. 4. Piero SAA income and expenses occurred proportionately during the year REQUIRED: Prepare a workpaper to consolidate the financial statement of Isac SAA and subsidiary for the year ended December 31, 2014