Following are selected accounts for Mergaronite Company and Hll, Inc., as of December 31, 2018. Several of Mergaronite's accounts have been omltted. Credit balances are Indicated by parentheses. DIvidends were declared and pald In the same perlod. Mergaronite Hill 5 (620,e00) $(254,000) Revenues Cost of goods sold Depreciation expense Investment income Retained earnings, 1/1/18 Dividends declared Current assets Land Buildings (net) Equipment (net) Liabilities Common stock Additional paid-in capital 114,900 60,00e NA (896,800) (59,000) 38,00e 664,00e 82,900 282,000 114,000 NA 136,000 188,800 298,800 528,800 192,900 13,90 254,90e (408,e00) (318,000) (304,800) (38,00) (44,00) (894,008) Assume that Mergaronlte took over Hll on January 1, 2014, by Issulng 6,000 shares of common stock having a par value of $10 per share but a falr value of $100 each. On January 1, 2014, Hll's land was undervalued by $19.400, Its bulldings were overvalued by $29,600, and equipment was undervalued by $61,000. The bulldings had a 10-year remaining life; the equipment had a 5-year remalning life. A customer list with an appralsed value of $94.000 was developed Internally by Hill and was to be written off over a 20- year perlod. a. Determine the December 31, 2018, consoldated totals for the following accounts: b. In requlrement (a), can the consolidated totals be detemined without knowing which method the parent used to account for the subsldiary? c. If the parent uses the equity method, what consolldation entrles would be used on a 2018 worksheet? Complete this question by entering your answers in the tabs below Required A Required B Required C Determine the December 31, 2018, consolidated totals for the following accounts: Totals 5 874,000 5 398,000 5 183,240 S 4.700 5 664,800 5 448,000 5 70,500 5 304,000 Revenues Cost of goods sold Customer list Common stock Additional paid-in capital 44,000 Required A Required B>