Giant acquired all of Small's common stock on January 1, 2020, in exchange for cash of $770,000. On that day, Small reported common stock of $170,000 and retained earnings of $400,000. At the acquisition date, $60,500 of the fair-value price was attributed to undervalued land while $79,000 was assigned to undervalued equipment having a 10-year remaining life. The $60,500 unallocated portion of the acquisition-date excess fair value over book value was viewed as goodwill. Over the next few years, Giant applied the equity method to the recording of this investment. The following are individual financial statements for the year ending December 31,2024 . On that date, Small owes Giant $12,900. Small declared and paid dividends in the same period. Credits are indicated by parentheses. Prepare a consolidation worksheet for Giant and Small for the year ending December 31, 2024. Note: For accounts where multiple consolidation entries are required, combine all debit entries into one amount and enter this amount in the dehit column of the worksheet. Similarlv. combine all credit entries into one amount and enter this amount in the