House Corporation has been operating profitably since its creation in 1960. At the beginning of 2019, House acquired a 70 percent ownership in Wilson Company. At the acquisition date, House prepared the following fair-value allocation schedule:

Consideration transferred for 70% interest in Wilson					$	721,000
Fair value of the 30% noncontrolling interest						309,000
Wilson business fair value					$	1,030,000
Wilson book value						712,000
Excess fair value over book value					$	318,000
Assignments to adjust Wilson’s assets to fair value:
To buildings (20-year remaining life)	$	80,000
To equipment (4-year remaining life)		(30,400	)
To franchises (10-year remaining life)		65,500				115,100
To goodwill (indefinite life)					$	202,900

House regularly buys inventory from Wilson at a markup of 25 percent more than cost. House's purchases during 2019 and 2020 and related ending inventory balances follow:

Year	Intra-Entity Purchases	Remaining Intra-Entity Inventory— End of Year (at transfer price)
2019	$105,000	$35,000
2020	137,500	55,000

On January 1, 2021, House and Wilson acted together as co-acquirers of 80 percent of Cuddy Company's outstanding common stock. The total price of these shares was $288,000, indicating neither goodwill nor other specific fair-value allocations. Each company put up one-half of the consideration transferred. During 2021, House acquired additional inventory from Wilson at a price of $227,000. Of this merchandise, 45 percent is still held at year-end. Following are the financial records for the three companies for 2021.

	House Corporation		Wilson Company		Cuddy Company
Sales and other revenues	$	(914,140	)		$	(822,300	)		$	(335,300	)
Cost of goods sold		559,000				383,000				170,000
Operating expenses		224,000				295,500				94,800
Income of Wilson Company		(100,660	)			0				0
Income of Cuddy Company		(28,200	)			(28,200	)			0
Net income	$	(260,000	)		$	(172,000	)		$	(70,500	)
Retained earnings, 1/1/21	$	(881,000	)		$	(601,000	)		$	(210,000	)
Net income (above)		(260,000	)			(172,000	)			(70,500	)
Dividends declared		100,000				96,000				50,000
Retained earnings, 12/31/21	$	(1,041,000	)		$	(677,000	)		$	(230,500	)
Cash and receivables	$	47,690			$	295,800			$	76,000
Inventory		402,350				354,000				168,000
Investment in Wilson Company		893,760				0				0
Investment in Cuddy Company		152,200				152,200				0
Buildings		492,000				362,000				176,000
Equipment		346,000				156,000				93,100
Land		251,000				319,000				18,400
Total assets	$	2,585,000			$	1,639,000			$	531,500
Liabilities	$	(724,000	)		$	(652,000	)		$	(151,000	)
Common stock		(820,000	)			(310,000	)			(150,000	)
Retained earnings, 12/31/21		(1,041,000	)			(677,000	)			(230,500	)
Total liabilities and equities	$	(2,585,000	)		$	(1,639,000	)		$	(531,500	)

Note: Parentheses indicate a credit balance.

Prepare a consolidation worksheet for 2021. The partial equity method based on separate company incomes has been applied to each investment. (For accounts where multiple consolidation entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet. Input all amounts as positive values.)