Gibson acquired 60 percent of Davis on April 1, 2021 , for $603,000. On that date, equipment owned by Davis (with a five-year emaining life) was overvalued by $39,000. Also on that date, the fair value of the 40 percent noncontrolling interest was $402,000. Davis earned income evenly during the year but declared the $20,000 dividend on November 1,2021. Prepare a consolidated income statement for the year ending December 31, 2021. (Enter all amounts as positive values.) Determine the consolidated balance for each of the following accounts as of December 31,2021