Following are the individual financial statements for Gibson and Davis for the year ending December 31, 2021: Gibson Davis Sales $ (772, 000) $ (409, 500) Cost of goods sold 317 , 000 225 , 000 Operating expenses 231, 000 80 , 500 Dividend income (18, 000) 0 Net income $ (242, 000) $ (104, 000) Retained earnings, 1/1/21 $ (728, 000) $ (494, 000) Net income (242, 000) (104 , 000) Dividends declared 50 , 000 30 , 000 Retained earnings, 12/31/21 $ (920, 000) $ (568, 000) Cash and receivables $ 204, 800 $ 216 , 000 Inventory 551, 000 198 , 000 Investment in Davis 622, 200 Buildings (net) 591, 000 617, 000 Equipment (net) 462 , 000 439 , 000 Total assets $ 2, 431, 000 $ 1, 470, 000 Liabilities $ (881, 000) $ (562, 000) Common stock (630, 000) (340, 000) Retained earnings, 12/31/21 (920, 000) (568, 000) Total liabilities and stockholders ' equity $ (2, 431, 000) $ (1, 470 , 000) Gibson acquired 60 percent of Davis on April 1, 2021, for $622,200. On that date, equipment owned by Davis (with a five-year remaining life) was overvalued by $48,000. Also on that date, the fair value of the 40 percent noncontrolling interest was $414,800. Davis earned income evenly during the year but declared the $40,000 dividend on November 1, 2021.Determine the consolidated balance for each of the following accounts as of December 31, 2021: 0 2200009 Equipment (net) $ 941,800 6 Common stock $ 630,000 0 Dividends declared $ 62'000 9 Buildings (net) $ 1,203,000 9