On January 1, 2013, Monica Company acquired 70 percent of Young Company's outstanding common stock for $672,000. The fair value of the noncontrolling interest at the acquisition date was $288,000. Young reported stockholders' equity accounts on that date as follows:

Prepare the worksheet entries required for the consolidation of Monica Company and Young Company.

Entry *G, *TA, *C, S, A, I, D, E, TI, G & ED