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On January 1, 2020, Parent, Inc., acquired a 60 percent interest in the common stock of Subsidiary, Inc., for $312,000. Subsidiary's book value on that date consisted of common stock of $100,000 and retained earnings of $184,400. Also, the acquisition-date fair value of the 40 percent noncontrolling interest was $208,000. The subsidiary held patents (with a 10-year remaining life) that were undervalued within the company's accounting records by $83,200 and an unrecorded customer list (15-year remaining life) assessed at a $58,800 fair value. Any remaining excess acquisitiondate fair value was assigned to goodwill. Since acquisition, Parent has applied the equity method to its Investment in Subsidiary account and no goodwill impairment has occurred. At year-end, there are no intra-entity payables or receivables. Intra-entity inventory sales between the two companies have been made as follows: The individual financial statements for these two companies as of December 31, 2021, and the year then ended follow: (Note: Parentheses indicate a credit balance.) Prepare a consolidated worksheet to determine appropriate balances for external financial reporting as of December 31,2021. Prepare a consolidated worksheet to determine appropriate balances for external financial reporting as of December 31, 2021. (For accounts where multiple consolidation 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. Input all amounts as positive values.)