Matador Co. obtained all of the common stock of Tampa Co. on January 1, 2021. As of that date, Tampa had the following trial balance: Accounts payable Accounts receivable Additional paid-in capital Buildings net (10-year life) Cash and short-term investments Common stock Equipment - net (8-year life) Inventory Land Long-term liabilities (mature 12/31/25) Retained earnings, 1/1/21 Supplies Totals Debit Credit $ 60,000 $ 50,000 60,000 140,000 70,000 300,000 240,000 110,000 90,000 180,000 120,000 20,000 $ 720,000 $ 720,000 During 2021, Tampa reported net income of $96,000 while paying dividends of $12,000. During 2022, Tampa reported net income of $132,000 while paying dividends of $36,000. Assume that Matador Co. acquired the common stock of Tampa Co. for $588,000 in cash. As of January 1, 2021, Tampa's land had a fair market value of $102,000, its buildings were valued at $188,000, and its equipment was appraised at $216,000. Any additional excess cost was attributable to a trademark with a ten-year life. Matador decided to use the equity method for this investment. Required: A. Prepare ALL consolidation worksheet entries for December 31, 2021. B. Prepare ALL consolidation worksheet entries for December 31, 2022