Galvin Company purchased 100% of the outstanding stock of Goldberg, Inc., on January 1,2023 , for a purchase price of $1,250,000. At the acquisition date, Goldberg's book value consisted of common stock of $550,000 and retained earnings of $450,000. Galvin attributed the cost over book to a trademark with an estimated 20-year remaining useful life. Galvin uses the equity method to account for its investment in Goldberg. During the next two years, Goldberg reported the following: Goldberg sells inventory to Galvin after a markup based on a gross profit rate. At the end of 2023 and 2024,40 percent of the current year's purchases remain in Galvin's inventory. Create an Excel spreadsheet that computes the following: 1. Investment in Goldberg, Inc. account as of December 31, 2024. 2. Worksheet adjustments (consolidation journal entries) for the December 31, 2024, consolidation of Galvin and Goldberg