I tried to do the consolidated balance sheet worksheet but I seem to be missing something.

P5-29 Majority-Owned Subsidiary Acquired at More Than Book Value LO 5-2 Phone Corporation acquired 70 percent of Smart Corporation's common stock on December 31, 20X4, for $94,500. At that date the fair value of the noncontrolling interest was $40,500. Data from the balance sheets of the two companies included the following amounts as of the date of acquisition: Phone Smart Item Cash Accounts Receivable Inventory Land Buildings & Equipment Less: Accumulated Depreciation Investment in Smart Corporation Total Assets Corporation Corporation $ 65, 300 $ 36,000 51,000 88,000 34,000 266,000 109,000 136,000 64,000 414,000 (165,000) 94,500 717,800 136,500 308,300 69,000 204,000 717,800 (72,000) Accounts Payable Mortgage Payable Common Stock Retained Earnings Total Liabilities & Stockholders' Equity $403,000 $30,000 259,000 33,000 81,000 $403,000 At the date of the business combination, the book values of Smart's assets and liabilities approximated fair value except for inventory, which had a fair value of $94,000, and buildings and equipment, which had a fair value of $209,000. At December 31 20x4, Phone reported accounts payable of $13,200 to Smart, which reported an equal amount in its accounts receivable b. Prepare a consolidated balance sheet worksheet. (Values in the first two columns (the "parent" and "subsidiary" balances) that are to be deducted should be indicated with a minus sign, while all values in the "Consolidation Entries" columns should be entered as positive values. For accounts where multiple adjusting entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet.) PHONE CORPORATION AND SUBSIDIARY Consolidated Balance Sheet December 31, 20X4 Consolidation Entries Phone Corp. Smart Corp DR CR Consolidated Assets Cash Accounts receivable Inventory Land Buildings and equipment Less: Accumulated depreciation Investment in Smart Corporation Total Assets Liabilities and Equity Accounts payable Mortgage payable Common stock Retained earnings NCl in NA of Smart Corporation Total Liabilities and Equity 65,300 109,000 136,000 64.000 414,000 (165,000) 94,500 36,000 51,000 88,000 34,000 266,000 (72,000) $101,300 146,800 236,000 98,000 623,000 (165,000) 13,200 12,000 24,000 81,000 72,000 94,500 $717,800$ 403,000 S 108,000S 188,7001.040,100 136,500 $ 30,000 S 13,200 $ 153,300 567,300 69,000 204,000 34,200 34,200 1,027,800 308.300 69,000 204.000 259,000 33,000 33,000 81,000 81,000 34,200 $717,800$ 403,000 S 127,200 S