On January 1, 2024, Platform Company exchanged $960,000 for 30 percent of the outstanding voting stock of Vector Company. Especlally attractlve to Platform was a research project underway at Vector that would enhance both the speed and quantliy of clientaccessible data. Although not recorded In Vector's financlal records, the falr value of the research project was considered to be $2,580,000. Also Vector possessed unpatented technology with a falr value of $472,000. In contractual agreements with the sole owner of the remaining 70 percent of Vector, Platform was granted (1) varlous decision-making rights over Vector's operating decisions and (2) special service purchase provisions at below-market rates. As a result of these contractual agreements, Platform established Itself as the primary beneficlary of Vector. Immedlately after the purchase, Platform and Vector presented the following balance sheets: (Note: Parentheses Indicate credit balances.) Each of the above amounts represents a falr value at January 1,2024 . The falr value of the 70 percent of Vector shares not owned by Platform was estlmated at $2,240,000. Required: Prepare an acquisition-date consolidation worksheet for Platform and Its varlable interest entlty. Note: For accounts where multiple consolldation entrles are requlred, comblne all debit entrles Into one amount and enter this amount In the debit column of the worksheet. SImllarly, combine all credit entrles Into one amount and enter this amount In the credit column of the worksheet. Input all amounts as positlve values