Matriz, Inc. purchased 70 percent of Sub Corporation's voting shares on June 3, 2017, at book value. At that date, the fair value of the noncontrolling interest was equal to 30 percent of the book value of Sub Corporation. The companies' post-closing trial balance contained the following permannet accounts and balances on December 31, 2022: Matriz, Inc. SUB Corporation Cash and Receivables $101,000 $20,000 Accounts receivable from SUB, Corp. 20,000 Inventory 60,000 40,000 Land 150,000 190,000 Buildings & Equipment 369,533 200,000 Investment in SUB Corporation Stock 171,467 - Treasury Stocks 10,000 - Total Debits $882,000 $450,000 Accumulated Depreciation $135,000 $85,000 Accounts Payable 90000 25000 Accounts Payable to Matriz, inc. 10000 Bonds Payable (issued at face value) 200000 80000 Common Stock 100000 200000 Retained Earnings 357000 50000 Total Credits $882,000 $450,000 Other relevant information: On January 1, 2017, SUB, Corp. paid $150,000 for equipment with a 25-year expected total economic life. The equipment was depreciated on a straight-line basis with no residual value. Matriz, Inc. purchased the equipment from SUB, Corp. on December 31, 2020, for $100,000. Assume Matriz, Inc. did not change the remaining estimated useful life of the equipment. Matriz, Inc. sold land it had purchased for $100,000 on February 23, 2019, to SUB, Corp. for $120,000 on October 4, 2021. Assume Matriz, Inc. uses the fully adjusted equity method. Required 1. Prepare a consolidated balance sheet worksheet in good form (using formulas whenever possible) as of December 31, 2022. 2. Prepare a consolidated balance sheet as of December 31, 2022. Use formulas whenever possible.