I need Consolidation with an explanation

42. Pavin acquires all of Stabler's outstanding shares on January 1, 2012, for $460,000 in cash. Of this amount, $30,000 was attributed to equipment with a 10 -year remaining life and $40,000 was assigned to trademarks expensed over a 20-year period. Pavin applies the partial equity method so that income is accrued each period based solely on the earnings reported by the subsidiary. On January 1, 2015, Pavin reports $300,000 in bonds outstanding with a book value of $282.000. Stabler purchases half of these bonds on the open market for $145,500. During 2015, Pavin begins to sell merchandise to Stabler. During that year, inventory costing $80,000 was transferred at a price of $100,000. All but $10,000 (at sales price) of these goods were resold to outside parties by year-end. Stabler still owes $33,000 for inventory shipped from Pavin during December. The following financial figures are for the two companies for the year ending December 31 , 2015. Dividends were both declared and paid during the current year. Prepare a worksheet to produce consolidated balances. (Credits are indicated by parentheses.)