Assume further that the trial balance of the parent and subsidiary as at December 31, 2019 are as follows: Cash & Other CA Inventory Plant & Equip. (net) Investments in Stocks Cost of Sales Operating Expenses Dividends Liabilities , s co. Capital Stock, P100 par Retained Earnings Sales Dividends Revenue Total Paco Company P186,OOO 400,000 115,000 100,000 50,000 50,000 ( 42,500) ( 500,000) ( 100,500) ( 230,000) ( 28.000) Swiss Company P 65,000 25,000 100,000 70,000 30,000 40,000 ( 50,000) ( 60,000) ( 60,000) ( 160,000) Requirements: (Use Partial Goodwill Approach) a. Working paper adjustments and eliminating entries for 2018 and 2019 b. Consolidated financial statement at year-end for 2018 and 2019