Eliminations Consolidated Petunia Sunflower Company Company Noncontrolling Interest Dr. Cr. Balances 260 Balance Sheet Cash Accounts Receivable Inventory 290 1,040 960 760 700 3,706 Investment in Sunflower Company Land Plant and Equipment Goodwill 1,280 1,120 1,430 Total Assets Accounts Payable Notes Payable Common Stock Retained Earnings from above 1/1 Noncontrolling Interest 7,426 (528) (360) (4,000) (2,538) 4,120 (440) (120) (2,200) (1,360) 12/31 Noncontrolling Interest Total Liabilities & Equity (7,426) (4,120) Eliminations Consolidated Petunia Sunflower Company Company Noncontrolling Interest Dr. Cr. Balances 260 Balance Sheet Cash Accounts Receivable Inventory 290 1,040 960 760 700 3,706 Investment in Sunflower Company Land Plant and Equipment Goodwill 1,280 1,120 1,430 Total Assets Accounts Payable Notes Payable Common Stock Retained Earnings from above 1/1 Noncontrolling Interest 7,426 (528) (360) (4,000) (2,538) 4,120 (440) (120) (2,200) (1,360) 12/31 Noncontrolling Interest Total Liabilities & Equity (7,426) (4,120)