Company A acquired $100\%$ of Company Bs voting stock on January $1,2018$ by issuing $10,000$ shares of its $$10$ par value common stock. Company As common stock had a fair value of $$14$ per share at that time. Company Bs stockholders equity was $$105,000$ at date of acquisition. The trademark was undervalued by $$10,000.$ It has an indefinite life. Equipment $($with a $5$ year life$)$ was undervalued by $$5,000.$ A customer list that had been created internally had an estimated useful life of $20$ years was valued at $$20,000.$ Following are the financial statements for the two companies for the year ending December $31,2018.$ Complete the trial balance of Company A $($calculate income of sub and investment in sub$)$ by using the three different investing accounting methods; EQUITIY, INITIAL VALUE, and PARTIAL EQUITY. Then, continue by PREPARING A CONSOLIDATED WORKSHEET FOR THE YEAR ENDED December $31,2018.$