On January 1, 2009, Plate lCompany purchased 90% of the common stock in Set Company for $ 680,000, which is $ 20,000 more than the book 1iralue of the equity acquired. These advantages are related to ownership of land of Set Company. Quote from the consolidated retained earnings section of the working paper report consolidated for the year ended December 31, 2009, are as follows: \"mm\" \"mm\" Balances 1I1!09 retained earnings 880.000 W 00-00 12/311051 retained earnings to the balance sheet 267.000 1.2 [2.000 The shareholders of the Set company consist of common stock and retained earnings only. Requested: a. How do elimination journal for the preparation of the consolidated report working paper for December 31git 2009, assuming the use of method fees