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Following are the individual financial statements for Gibson and Davis for the year ending December 31, 2021: Gibson Sales $ (594,000) $ Cost of goods sold Davis (498,000) 231,000 73,000 307,000 Operating expenses 143,000 Dividend income (18,000) 0 Net income $ (162,000) $ (194,000) $ Retained earnings, 1/1/21 Net income (784,000) $ (489,000) (162,000) (194,000) Dividends declared 80,000 30,000 Retained earnings, 12/31/21 $ (866,000) $ (653,000) Cash and receivables $ 145, 100 $ 157,000 Inventory 576,000 241,000 Investment in Davis. 600,900 0 611,000 Buildings (net) Equipment (net) 606,000 481,000 438,000 Total assets $ 2,371,000 $ 1,485,000 $ (875,000) $ (492,000) Liabilities Common stock (630,000) (866,000) (340,000) (653,000) Retained earnings, 12/31/21 Total liabilities and stockholders' equity $ (2,371,000) $ (1,485,000) Gibson acquired 60 percent of Davis on April 1, 2021, for $600,900. On that date, equipment owned by Davis (with a five-year remaining life) was overvalued by $69,000. Also on that date, the fair value of the 40 percent noncontrolling interest was $400,600. Davis earned income evenly during the year but declared the $30,000 dividend on November 1, 2021. Complete this question by entering your answers in the tabs below. Required A Required B Determine the consolidated balance for each of the following accounts as of December 31, 2021: Goodwill Equipment (net) Common stock Buildings (net) Dividends declared