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Assume a parent company acquired its subsidiary on January 1, 2XX1, with an acquisition-date Acquisition Accounting Premium (AAP) equal to $180,000. The acquisition-date AAP was assigned to PPE assets ( $90,000, depreciated at $9,000 per year), a Patent ( $36,000, amortized at $3,000 per year), and the remainder was Goodwill. Deferred profit at December 31 , 2XX3, equaled $6,000, with all of these inventories sold to unaffiliated companies in 2XX4. During the year ended December 31,2XX4, the subsidiary sold $60,000 of inventory to its parent. Deferred profit at December 31, 2XX4, equals $12,000. The parent uses the equity method to account for its Equity Investment. The parent and subsidiary financial statements for the year ended December 31, 2XX4, follow: Required Complete the "Consolidation" column for the year ended December 31, 2 XX4. Note: Use negative signs with answers in the Consolidation column, when appropriate