Following are trial balances of Conglomerate and Sub Company as of Conglomerate purchased 90% of Sub Company on December 31, 2013 for $560,000. The totals above are for one year after the purchase. Differences between identifiable net assets of Sub Company on December 31, 2013 (the date of purchase) were: Goodwill created on the date of purchase was $122, 222. On December 31, 2014 Sub Company paid $10,000 in dividends. No entries have been made on either C or S's books for dividends paid in 2014 and recording the sub's net income on C's books using the equity method. You must post entries to the appropriate accounts for the payment of the dividends in C's and S's accounts and recording the sub's net income on C's books using the equity method. This will change some of the balances above. (Show entries in general journal and/or T Account format.) Prepare consolidated financial statements for the year ending December 31, 2014, using a consolidation worksheet showing the eliminations, if any. Prepare a consolidated balance sheet, income statement and statement of retained earnings