Following are financial statements for Moore Company and Kirby Company for 2021:

Moore Kirby Sales . ... $ (800,000) $ (600,000) Cost of goods sold 500,000 400,000 Operating and interest expenses 100,000 160,000 Net income $ (200,000) $ (40,000) Retained earnings, 1/1/21 $ (990,000) $ (550,000) Net income (200,000) (40,000) Dividends declared . .. 130,000 Retained earnings, 12/31/21 $(1,060,000) (590,000 Cash and receivables . .. $ 217,000 $ 180,000 Inventory 224,000 160,000 Investment in Kirby .. . 657,000 -0- Equipment (net) 600,000 420,000 Buildings ..... 1,000,000 650,000 Accumulated depreciation-buildings (100,000) (200,000) Other assets . .... 200,000 100,000 Total assets $ 2,798,000 $ 1,310,000 Liabilities ... $(1,138,000) $ (570,000) Common stock . (600,000) (150,000) Retained earnings, 12/31/21 (1,060,000) (590,000) Total liabilities and equity . ...... $(2,798,000) $(1,310,000 . Moore purchased 90 percent of Kirby on January 1, 2020, for $657,000 in cash. On that date, the 10 percent noncontrolling interest was assessed to have a $73,000 fair value. Also at the acquisition date, Kirby held equipment (four-year remaining life) undervalued in its financial records by $20,000 and interest-bearing liabilities (five-year remaining life) overvalued by $40,000. The rest of the excess fair over book value was assigned to previously unrecognized brand names and amortized over a 10-year life. During 2020, Kirby reported a net income of $80,000 and declared no dividends. Each year, Kirby sells Moore inventory at a 20 percent gross profit rate. Intra-entity sales were $145,000 in 2020 and $160,000 in 2021. On January 1, 2021, 30 percent of the 2020 transfers were still on hand, and on December 31, 2021, 40 percent of the 2021 transfers remained. Moore sold Kirby a building on January 2, 2020. It had cost Moore $100,000 but had $90,000 in accumulated depreciation at the time of this transfer. The price was $25,000 in cash. At that time, the building had a five-year remaining life. Determine all consolidated balances either computationally or by using a worksheet