Consolidation Accounting Mills, Inc. purchased all of the outstanding common shares of Liston Co. for $200 million cash. At the time of the acquisition, the fair value of Liston's identifiable net assets was $170 million. Presented below are the condensed balance sheets for Mills and Liston immediately prior to the acquisition: Required Prepare Mills's (a) unconsolidated balance sheet immediately after making the equity investment in Liston and (b) the consolidated balance sheet immediately following the acquisition. (a) Unconsolidated Balance Sheet (b) Consolidated Balance Sheet Use a negative sign with answers in the consolidating adjustments column to show an amount being removed (an eliminating entry)