On January 1st 2019 The Voldomort and Potter Companies had the following balance sheets
	Voldomort	Potter
Cash	2000000	100000
inventory	1000000	100000
building	1000000	50000
accumulated dep. Building	-400000	-20000
equipment	1000000	80000
accumulated dep. Equipment	-20000	-40000
total assets	4580000	270000
accounts payable	1000000	70000
common stock $1 par	580000	100000
additional paid in capital	2000000	50000
retained earnings	1000000	50000

On January 2nd Voldomort purchased 90% of the outstanding shares of Potter Company for $400,000

On January 2nd Potters equipment was worth 25000 and its building was worth $70000

All other assets and liabilites of Potter have book values equal to fair market values

a) Make the journal entry Voldomort makes when it buys the Potter stock

b) Make the journal entry Potter makes when its stock is purcahsed by Voldomort

c) Make the necessary worksheet entries needed for the consolidation

d) prepare a consolidated balance sheet on January 2nd.