On January 1, Year 1, Entity A acquired on open market 60% of Entity B's voting interests for $100,000. The carrying amounts of Entity B's assets and liabilities on that date equaled their fair values. The noncontrolling interest is measured at its fair value of $50,000. Entity A and Entity B apply the same accounting policies, and no consolidating adjustments need to be made for intraentity transactions, balances, etc.

The following are the trial balances of Entity A and Entity B on January 1, Year 1, immediately before the acquisition:

AccountEntity BEntity A

Cash$131,000$130,000

Trade receivables19,0009,000

Inventories31,00025,000

Current investments---17,000

Property, plant, and equipment (net)103,00080,000

Trade payables(21,000)(62,000)

Liability for employee benefits(38,000)(60,000)

Noncurrent loans payable(100,000)---

Common stock(33,000)(40,000)

Additional paid-in capital(37,000)(21,000)

Retained earnings(55,000)(78,000)

Complete Entity A's initial consolidated balance sheet using the information above. Enter the appropriate amounts in the designated cells below. If no entry is necessary, enter a zero (0).

Item

Amount immediately after acquisition

1. Cash

2. Property, plant, and equipment (net)

3. Noncontrolling interest

4. Total equity of Entity B

5. Goodwill

6. Total assets

7. Total equity