Consolidated statements workpaper for Petunia Corporation and Subsidiary for December 31, 2014. PETUNIA COMPANY AND SUBSIDIARY Consolidated Statements Workpaper For the Year Ended December 31, 2014 Petunia Sunflower Eliminations Noncontrolling Consolidated Company Company Dr. Cr. Interest Balances Income Statement Sales (4,400) (1,786) Equity in Subsidiary Earnings (498) Total Revenue (4,898) (1,786 Cost of Goods Sold 3,600 800 Depreciation Expense 160 120 Other Expenses 240 200 Total Cost & Expenses 4,000 1,120 Separate/Consolidated Income (898) (666) Noncontrolling Interest in Income Net Income to Controlling interest 898 666 Retained Earnings Statement 1/1 Retained Earnings (2,000) (920) Net Income from above (898) (666 Dividends Declared 360 226 12/31 Retained Earnings to Balance (2,538) (1,360)