How are consolidated balances calculated for a combined entity immediately after consolidation? In your opinion, what are some of the account balances that are challenging to calculate? Explain. Your initial post should be between 250 and 500 words, and should contain at least one outside reference other than the textbook. All posts should be grammatically correct. Participate in follow-up discussion by providing additional information about another post, asking questions, or responding to questions posed by your classmates or instructor.