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Jake Corp Company and Johnson Corp Consolidation Worksheet At January 1, 2021 Johnson Corp 26,000 Consolidation Entries NCI Jake Corp 46,000 850,000 Consolidated Balances Cash Investment in Johnson C 966,000 1,051,000 141,000 41,000 901,000 321,000 Capitalized Chip software Computer equipment Communications equipment Research and development asset Patent Goodwill Total assets 176,000 3,814,000 705,000 5,690,000 (926,000) (2,510,000) (601,000) Long-term debt Common stock-Jake IT Common stock Johnson Retained earnings Noncontrolling interest (378,000) (26,000) (78,000) Total liabilities and equity (3,814,000) (705,000) 2,125,000 2,125,000 (5,690,000) Johnson Corp. $ 26,000 Cash Investment in Johnson Corp Capitalized Chip production software Computer equipment Communication Equipment Patent Total Assets Jake Corp. $ 46,000 850,000 966,000 1,051,000 901,000 141,000 41,000 321,000 176,000 705,000 $ 3,814,000 $ $ $(926,000) (2,510,000) (601,000) Long-term Debt Common Stock-Jake Common Stock-Johnson Retained Earnings Total liabilities and equity (378,000) $ (3,814,000) (26,000) (78,000 (705,000) $ Jake Corp Company and Johnson Corp Consolidation Worksheet At January 1, 2021 Johnson Corp 26,000 Consolidation Entries NCI Jake Corp 46,000 850,000 Consolidated Balances Cash Investment in Johnson C 966,000 1,051,000 141,000 41,000 901,000 321,000 Capitalized Chip software Computer equipment Communications equipment Research and development asset Patent Goodwill Total assets 176,000 3,814,000 705,000 5,690,000 (926,000) (2,510,000) (601,000) Long-term debt Common stock-Jake IT Common stock Johnson Retained earnings Noncontrolling interest (378,000) (26,000) (78,000) Total liabilities and equity (3,814,000) (705,000) 2,125,000 2,125,000 (5,690,000) Johnson Corp. $ 26,000 Cash Investment in Johnson Corp Capitalized Chip production software Computer equipment Communication Equipment Patent Total Assets Jake Corp. $ 46,000 850,000 966,000 1,051,000 901,000 141,000 41,000 321,000 176,000 705,000 $ 3,814,000 $ $ $(926,000) (2,510,000) (601,000) Long-term Debt Common Stock-Jake Common Stock-Johnson Retained Earnings Total liabilities and equity (378,000) $ (3,814,000) (26,000) (78,000 (705,000) $