Haskins acquires 100% of sells on January 1, 2011. Haskins uses the equity method. it is now December 31, 2014. the following are the stockholders equity accounts of sells on various

1/1/11 1/1/14 12/31/14

common stock 120,000 140,000 160,000

additional paid in capital 2,000,000 2,300,000 2,500,000

retained earnings 100,000 130,000 150,000

a, prepare consolidation worksheet S at December 31, 2014

b, assume total stockholders equity of Haskins at December 31, 2015 is $6,000,000. how much is consolidated stockholders equity

c, how would this answer differ if Haskins were using the partial equity method and it there was $10,000 of excess amortization.