Gibson Company Keller Company Sales $ (800,000) $ (500,000) Cost of goods sold 500,000 300,000 Operating expenses 100,000 60,000 Equity in earnings of Keller (84,000) 0- Net income $ (284,000) $ (140,000) Retained earnings, 1/1/18 $(1,116,000) $ (620,000) Net income (above) (284,000) (140,000) Dividends declared 115,000 60,000 Retained earnings, 12/31/18 $(1,285,000) $ (700,000) Cash $ 177,000 $ 90.000 Accounts receivable 356,000 410,000 Inventory 440,000 320,000 Investment in Keller 726,000 -0- Land 180,000 390,000 Buildings and equipment (net) 496,000 300,000 Total assets $ 2,375,000 $ 1,510,000 Liabilities $ (480,000) $ (400,000) Common stock (610,000) (320,000) Additional paid-in capital -0- (90,000) Retained earnings, 12/31/18 (1,285,000) (700,000) Total liabilities and equities $(2,375,000) $(1,510,000)a. Prepare a worksheet to consolidate the separate 2018 financial statements for Gibson and Keller. b. How would the consolidation entries in requirement (a) have differed if Gibson had sold a building with a $60,000 book value (cost of $140,000) to Keller for $100,000 instead of land, as the problem reports? Assume that the building had a 10-year remaining life at the date of transfer