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					$	763,000
Fair value of the 30% noncontrolling interest						327,000
Wilson business fair value					$	1,090,000
Wilson book value						739,000
Excess fair value over book value					$	351,000
Assignments to adjust Wilsons assets to fair value:
To buildings (20-year remaining life)	$	95,000
To equipment (4-year remaining life)		(24,600	)
To franchises (10-year remaining life)		41,500				111,900
To goodwill (indefinite life)					$	239,100

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	$112,500	$37,500
2020	143,750	57,500

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 $306,400, 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 $299,000. 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	$	(1,129,492	)		$	(831,640	)		$	(390,400	)
Cost of goods sold		623,000				382,000				227,000
Operating expenses		301,000				288,000				90,000
Income of Wilson Company		(113,148	)			0				0
Income of Cuddy Company		(29,360	)			(29,360	)			0
Net income	$	(348,000	)		$	(191,000	)		$	(73,400	)
Retained earnings, 1/1/21	$	(889,000	)		$	(602,000	)		$	(233,000	)
Net income (above)		(348,000	)			(191,000	)			(73,400	)
Dividends declared		100,000				96,000				50,000
Retained earnings, 12/31/21	$	(1,137,000	)		$	(697,000	)		$	(256,400	)
Cash and receivables	$	34,642			$	146,440			$	88,750
Inventory		434,750				392,000				125,450
Investment in Wilson Company		930,048				0				0
Investment in Cuddy Company		162,560				162,560				0
Buildings		451,000				395,000				201,000
Equipment		409,000				166,000				92,100
Land		225,000				319,000				18,100
Total assets	$	2,647,000			$	1,581,000			$	525,400
Liabilities	$	(690,000	)		$	(574,000	)		$	(119,000	)
Common stock		(820,000	)			(310,000	)			(150,000	)
Retained earnings, 12/31/21		(1,137,000	)			(697,000	)			(256,400	)
Total liabilities and equities	$	(2,647,000	)		$	(1,581,000	)		$	(525,400	)

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.