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:

$\backslash$table$[[$Consideration transferred for $70\%$ interest in Wilson,,$707,000],[$Fair value of the $30\%$ noncontrolling interest,,$303,000],[$Wilson business fair value,,$$1,010,000],[$Wilson book value,,$790,000],[$Excess fair value over book value,,$220,000],[$Assiqnments to adjust Wilson's assets to fair value:,,$],[$To buildings $(20-$year remaining life$),$$$60,000,],[$To equipment $(4-$year remaining life$),(20,000),],[$To franchises $(10-$year remaining life$),40,000,80,000],[$To goodwill $($indefinite life$),,140,000]]$

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:

$\backslash$table$[[,$Intra$-$Entity$],[$Year$,$Purchases,$\backslash$table$[[$Remalining Intra$-$Entity Inventory$-],[$End of Year $($at transfer price$)]]],[2019,$$$120,000,$$$40,000],[2020,150,000,60,000],[,,]]$

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 $$240,000,$ indicating neither goodwill nor other specific fair$-$value allocations. Each company put up one$-$half of the consideration transferred. During $2021,$ House acquired additional inventory from Wilson at a price of $$200,000.$ Of this merchandise, $45$ percent is still held at year$-$end. Following are the financial records for the three companies for $2021.$

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 value.$)$