help

At December 31, 2021, the following financial information is avallable for consolidation (credit balances in par Pratt Company acquired all of the outstanding shares of Spider, Inc., on December 31, 2021, for $503,750 cash. Pratt will operate Spider as a wholly owned subsidiary with a separate legal and accounting identity. Although many of Spider's book values approximate fair values, several of its accounts have fair values that differ from book values. In addition, Spider has internally developed assets that remain unrecorded on its books. In deriving the acquisition price. Pratt assessed Spider's fair and book value differences as follows. At December 31, 2021, the following financial information is avallable for consolidation (crecit baiances in parentheses) Prepare a consolicated bolance stiees for Pratt and Spider as of December 31,2021 Prepare a consolidated balance sheet for Pratt and Spider as of December 31, 2021