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 followina fair-value allncation schedule: House regularly buys inventory from Witson at a markup of 25 percent more than cost. House's purchases during 2019 and 2020 and related ending inventory balances follow: 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 $284,000, 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 $258,000. 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 values.)