On January 1, 2025, Trout Company purchased an 80% interest in the capital stock of Sardine Company for $3,400,000. At that time, Sardine Company had common stock of $2,200,000 and retained earnings of $620,000. Trout Company uses the cost method to record its investment in Sardine Company. Differences between the fair value and the book value of the identifiable assets of Sardine Company were as follows: Fair Value in Excess of Book Value Equipment $400,000 Land 200,000 Inventory 80,000 The book values of all other assets and liabilities of Sardine Company were equal to their fair values on January 1, 2025. The equipment had a remaining life of five years on January 1, 2025; the inventory was sold in 2025. Sardine Company's net income and dividends declared in 2025 were as follows: Year 2025 Net Income of $400,000; Dividends Declared of $100,000 Required: Prepare a consolidated statements workpaper for the year ended December 31, 2026 using the partially completed worksheet. can you help.