i need this works in excel Exercise 3 The consolidated balance sheet of Rosa Corporation and Gonzlez Farm, its 90% owned subsidiary, as of December 31, 2005, contains the following accounts and balances: Rosa Corporation and Subsidiary Consolidated Balance Sheet at December 31, 2005 Balances Cash $ 19,000 Accounts receivable-net 70,000 Inventories 110,000 Other current assets 85,000 Plant assets-net 290,000 Goodwill from consolidation 39,000 $ 613,000 Accounts payable $ 73,000 Other liabilities 70,000 Capital stock 350,000 Retained earnings 80,000 Noncontrolling interest 40,000 $ 613,000 Rosa Corporation acquired its 90% interest in Gonzlez Farm on January 1, 2005, when Gonzlez Farm had $150,000 of Capital Stock and $70,000 of Retained Earnings. Gonzlez Farms net assets had fair values equal to their book values when Rosa acquired its interest. No changes have occurred in the amount of outstanding stock since the date of the business combination. Rosa uses the equity method of accounting for its investment. Required: Determine the following amounts: 1. The balance of Rosa's Capital Stock and Retained Earnings accounts at December 31, 2005. 2. Cost of Rosa's purchase of Gonzlez Farm on January 1, 2005. 3. Gonzlez Farmss stockholders' equity on December 31, 2005. 4. Rosas Investment in Gonzlez Farm account balance at December 31, 2005