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Pavin acquires all of Stabler's outstanding shares on January 1,2018 , for $690,000 in cash. Of this amount, $53,000 was attributed to equipment with a 5 -year remaining life and $63,000 was assigned to trademarks expensed over a 10 -year period. Pavin applies the partial equity method so that income is accrued each period based solely on the earnings reported by the subsidiary. On January 1, 2021, Pavin reports $530,000 in bonds outstanding with a carrying amount of $492,800. Stabler purchases half of these bonds on the open market for $255,700. During 2021, Pavin begins to sell merchandise to Stabler. During that year, inventory costing $172,000 was transferred at a price of $215,000. All but $33,000 (at sales price) of these goods were resold to outside parties by year-end. Stabler still owes $56,000 for inventory shipped from Pavin during December. The following financial figures are for the two companies for the year ending December 31, 2021. Dividends were both declared and paid during the current year. Note: Credits are indicated by parentheses. Prepare a worksheet to produce consolidated balances. (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.)