On January 1, 2012. Alpha acquired 30 percent of Delta. Of Delta's total business for values $125,000 was allocated to copyrights with a 20 year remaining life. Subsequently, on January 1, 2012. Delta obtained 70 percent of Omega's outstanding voting shares. In this second acquisition, $120,000 of Omega's total business fair value was assigned to copyrights that had a remaining life of 12 years. Delta's book value was $490,000 on January 1, 2012 and Omega reported a book value of $140,000 on January 1, 2013 Delta has made numerous inventory transfers to Alpha since the business combination was formed. Unrealized gross profits of $15,00 were present in Alpha's inventory as of January 1, 2014. During the year, $200,000 in additional intra entity sales were made with $22,000 in gross profits remaining unrealized at the end of the period. Both alpha and Delta utilized the partial equity method to account for their investment balances. Following are the individual financial for the companies for 2014 with consolidated totals. Develop the worksheet entries necessary to derive these reported balanced