Jet Corp. acquired all of the outstanding shares of Nittle Inc. on January 1, 2016, for $644,000 in cash. Of this consideration transferred, $42,000 was attributed to equipment with a ten-year remaining useful life. Goodwill of $56,000 had also been identified. Jet applied the initial value method. Retained earnings of Nittle at the acquisition date were 378,000.

On January 1, 2019, Jet reported $280,000 in bonds outstanding with a book value of $263,200. Nittle purchased half of these bonds on the open market for $135,800.

During 2019, Jet began to sell merchandise to Nittle. During that year, inventory costing $112,000 was transferred at a price of $140,000. All but $14,000 (at Jets selling price) of these goods were resold to outside parties by year's end. Nittle still owed $50,400 for inventory shipped from Jet during December.

The following financial figures were for the two companies for the year ended December 31, 2019.

	Jet Corp.	Nittle Inc.
Revenues	$(894,600)	$(652,400)
Cost of goods sold	483,000	277,200
Expenses	187,600	225,400
Interest expense-bonds	33,600	0
Interest income-bond investment	0	(15,400)
Dividend income in Nittle Inc.	(85,400)	0
Net income	$(275,800)	$ (165,200)
Retained earnings, January 1, 2019	$(483,000)	$(505,400)
Net income (above)	(275,800)	(165,200)
Dividends paid	217,000	85,400
Retained earnings, December 31, 2019	$(541,800)	$(585,200)
Cash and receivables	$186,200	$109,200
Inventory	239,400	121,800
Investment in Nittle Inc.	644,000	0
Investment in Jet Corp. bonds	0	137,200
Land, buildings, and equipment (net)	348,600	757,400
Total assets	$ 1,418,200	$1,125,600
Accounts payable	$(187,600)	$(232,400)
Bonds payable	(280,000)	(140,000)
Discount on bonds payable	11,200	0
Common stock	(420,000)	(168,000)
Retained earnings, December 31, 2019 (above)	(541,800)	(585,200)
Total liabilities and stockholders equity	$(1,418,200)	$(1,125,600)

Prepare a consolidation worksheet for the year ended December 31, 2019.

Please try to complete as soon as possible. Having some trouble with consolodation amounts.