Delta Airlines acquired a 75 percent interest in Northwest Airlines for $360,000 on January 1, 2021. Financial statements of Delta and Northwest Airlines for the year 2021 are as follows (in thousands): Thelt a Airlimas Northumet Airlined REQUIRED: Prepare consolidation workpapers for Delta Airlines and Subsidiary for the year ended December 31, 2021. Northwest Airlines owned unrecorded patents having a fair value of $112,000, and a useful life of 10 years