Create a consolidation worksheet to prepare the separation financial statements off 2018

Union Company 12/31/2018 Essex Company 12/31/2018 10 11 12 13 21 24, 28A 31 ; Cost of goods sold Operating expenses Equity in eamings of Essex Net income . Retained eamings, 1/1/18 Net income (above) Dividends declared Retained earnings, 12/31/18 " ;Accounts receivable f Investment in Essex Buildings and equipment (n - Total assets Liabilities Common stock Additional paid-in capital Retained earnings, 12/31/18 Total liabilities and equities S s -880,000 580,000 180,000 -81,000 -201,000 -201,000 110,000 177,000 372,000 470,000 834,000 190,000 504,000 -590,000 -670,000 s s S s s -580,000 380,000 65,000: -135,000 -660,000 -135,000 65,000 -730,000 90,000 490,000 400,000 470,000 380,000 -620,000 -400, 000 -80,000 -730,000 s AS30,ooo (Note: Negative number indicate a credit balance.) Data Sheetll @