On January 1, 2020, Primrose Company acquired 100 percent of Shelley Corporation's voting shares, at underlying book value. Primrose uses the cost method in accounting for its investment in Shelley. Shelley's reported retained earnings of $75,000 on the date of acquisition. The trial balances for Primrose Company and Shelley Corporation as of December 31, 2021, in 000's follow. Provide all the consolidating entries required to prepare a full set of consolidated statements for 2021, two years post acquisition. Account Title Primrose Primrose Shelley Shelley Debit Credit Debit Credit Current Assets $160 $115 Plant, Property, and Equipment (net) 180 135 Investment in Shelley 125 General and Selling Expenses 85 60 Depreciation Expense 20 15 Dividends 30 15 Current Liabilities $ 25 $ 30 Long-term Debt 75 40 Common Stock 100 50 Retained Earnings 210 100 Sales 175 120 Dividend Income 15 Totals $600 $600 $340 $340