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Oryx Co. acquired all of the common stock of Crake Co. on January 1, 2018. As of that date, Crake had the following account balances: Current assets 185,000 Equipment - net (8-year life) 96,000 Buildings - net (20-year life) 44,000 Land 35,000 Current liabilities (25,000) Long-term liabilities (105,000) Common stock (25,000) Additional paid-in capital (85,000) Retained earnings (120,000) During 2018, Crake reported net income of $132,000 while paying dividends of $26,000. During 2019, Crake reported net income of $174,000 while paying dividends of $42,000. Assume that Oryx acquired Crake for $684,000 in cash. As of January 1, 2018, Crake's land had a fair value of $148,000, its buildings were valued at $381,000, and its equipment was appraised at $46,000. Any excess of consideration transferred over fair value of assets and liabilites acquired is due to an unamortized patent to be amortized over 10 years. Oryx decided to use equity method for this investment. Prepare the following: a.) Consolidation worksheet entries for December 31, 2018 [16 points] b.) Consolidation worksheet entries for December 31, 2019 (18 points)