Consolidation Subsequent to Date of Acquisition-Equity Method On January 1, 2015, a parent purchased all of the outstanding common stock of a subsidiary. On the acquisition date, the fair values of the subsidiary's identifiable net assets equaled the recorded book values of those net assets, except for an unrecorded patent which had a fair value of $102,000. The AAP related to the patent is being amortized at a rate of $6,000 per year over its 17 year economic useful life, and has an unamortized balance of $54,000 on December 31 , 2022. The parent company applies the equity method of pre-consolidation Equity Investment bookkeeping. Below are the financial statements of the parent and subsidiary for the year ended December 31, 2022. Prepare the consolidation spreadsheet. Note: The label for consolidation step has been provided if there is more than one debit or credit adjustment to the account. Note: Not all answer fields will be used, leave unused answer fields blank