Pop Corporatlon ecqulred 70 percent of Soda Comp&nVE votlng common shares on January 1. 20X2. for S118.300. At that date. the r,orcontrollrrg Interest falr value of SSO,700 and 570.000 of common Stock outstand[rg and retalned earn[ngg of $31,000. The dlfferentlEI IE uslgned to bulldlngg nd equ[pment. w.'7[cIn value 524.000 Ocok Elue and a remalnlng 10-year life. to tad value $44,000 tf-,an book value a remelnlng "fe of five years at the date of%e buslnesg comblnatlan. Trial balances for the compenleg as of December 31. 20X3. are follcus: ae 131 , gae ee cash Buildings soda cf sold s teak s 19.ee 25,6e ae E, ee , ee n , Gae IL .62e SL.ue,6se Ea4.6e On December 31. 20X2 Soda purchased Inventory for 527.000 and It to Pop for 345000. Pop resold 528.000 of the Inventory 11.2.528.000 of the 545.000 acgulred from Soda) during 20X3 and had the remeln[ng balance In Inventory at December 31, 20X3. Dunn; 20X3. Soda Inventory purchased for 534,000 to Pcp for 390.000, Pop resold Ell 526.000 of purchase On Merch 10. 20X3. Pop gold Inventory purchased for 514.000 to Soda for $28,000 Soda sold Ell 57000 offne Inventory prlor to December 31.20X3 Pop uses the fully edJugd equity metro'. that both companles L.rse Etralght-llne depreclEtlon. and that no property. plant. a:nd equipment h" been purchased E[nce the ecqulERlon_ Requlred: a. Prepare Ell consol'datJon entr1eG needed to prepare a full get of consolldEted finer,clEI EtEtenntE Et December 31. 20X3. for Pop and Soda. (If no entry Is required for a transaction.event. select "No Journal entry requlred" In the first account fiel&)