On January 1, stock Top Company acquired all of Bottom Company's outstanding common for $842,000 in cash. As of date, one of Bottoms buildings with a 12-year remaining life was undervalued on its financial records by $72,000 equipment with a 10-year remaining life was undervalued, but only by $10,000. The book values of all of Bottoms other assets and liabilities were equal to their fair values at that time except for an unrecorded licensing agreement with an assessed value of $40,000 and a 20-year remaining useful value at the acquisition date was $720,000. During 2013, Bottom reported net income of $100,000 and declared $30,000 in dividends were $120,000 in 2014 with $20,000 in dividends distributed by the subsidiary December 31, 2015, the companies reported the following selected balances, which include all revenues and expenses for the year: Prepare the worksheet entries required on December 31, 2015, to consolidate the financial records of these two companies. Assume that Top applied the equity met its investment account. Regardless of the accounting method in use by Top, what are the consolidated tot December 31, 2015, for each of the following accounts