Chapman Company obtains 100 percent of Abernethy Company's stock on January 1, 2020. As of that date. Abernethy has the following trial balance: Dunng 2020. Abernethy reponted net income of $96,000 while declaring and paying dividends of \$12.000. During 2021, Abernethy reponted net income of $141,000 white declaring and paying dividends of $45,000 Assume that Chopman Compary acquired Abernethy's common stock for $651,300 in cash. As of January 1, 2020, Abernethy's iand had a fair value of $111,300, its buildings were valued at $199,400, and its equipment was appraised at $233,500. Chapman uses the equity method for this investment Prepare consolidation woiksheet entries for December 31, 2020, and December 31, 2021, (If no entry is required for a transaction/event, select "No journal entry required" in the first occount field.)