Explain in detail steps on how to prepare a consolidation worksheet entries assuming if the parent company applied the equity method. Entry S - Eliminates the subsidiary's Stockholders' equity account beginning balances and the book value component within the parent's investment account. Entry A - Recognizes the unamortized Allocations as of the beginning of the current year associated with the adjustments to fair value. Entry I - Eliminates the subsidiary Income accrued by the parent. Entry D - Eliminates the subsidiary Dividends. Entry E - Recognizes excess amortization Expenses for the current period on the allocations from the original adjustments to fair value.