I just need help with the S entry the most but if someone could put together the sheet that would be great!

The individual financial statements for Gibson Company and Keller Company for the year ending December 31, 2018, follow. Gibson acquired a 60 percent interest in Keller on January 1, 2017, in exchange for various considerations totaling $930,000. At the acquisition date. the fair value of the noncontrolling interest was $620,000 and Keller's book value was $1,240,000. Keller had developed intemally a customer list that was not recorded on its books but had an acquisition-date fair value of $310 000. This intangible assel is being amortized ovat 20 years Gibson sold Keller land with a book value of $50000 on January 2. 2017, for $140,000. Keller still holds this land at the end of the current year Keller regularly transfers inventory to Gibson. In 2017, it shipped inventory costing $216,000 to Gibson at a price of $360 000. During 2018, intra-entity shipments totaled $410.000, although the original cost to Keller was only $287 000. In each of these years, 20 percent of the merchandise was nol resold to outside parties until the period following the transfer. Gibson owes Keller $65,000 at the end of 2018 Gibson Company Keller Company S ales Cost of goods sold Operatng expenses Equity in earnings of Keller (1,010,000) (710,000) 510,000 60,000 710,000 200,000 84,000) Net income Retained earnings, 1/1/18 Net income (above) Dmdends declared 5(184,000) (140.000) 5 (1,326,000) (725,000) (140,000) 75,000 (1,380,000) (790,000) 190,000 70,000 620,000 530,000 184,000) 130,000 Retained earnings, 12/31/18 Cash Accounts recelvable Inventory Investment in Keller Land Buildings and equipmenl (ne) 398,000 600,000 1,032,000 180,000 517,000 600,000 510,000 5 2,917,000 2,330,000 Total assets Liabilities Common stock Addibonal paid-in capital Retained earnings, 12/31/18 (737,000) (920,000) (530,000) (90,000) 1,380000)(790,000) (2,917,000) (2.330.000) (800,000) Total liabilides and equities (Note: Parentheses indicate a credit balance.) a. Prepare a worksheet to consolidafe the separate 2018 financial statements for Gibson and Keller