On June 10, 20X8, Tower Corporation acquired 100 percent of Brown Company's common stock. Summarized balance sheet data for the two companies immediately after the stock acquisition are as follows:

	Tower Corp.				Brown Company
Item					Book Value				Fair Value
Cash		$	30,000			$	20,000			$	20,000
Accounts Receivable			49,000				29,000				29,000
Inventory			82,000				30,000				35,000
Buildings & Equipment (net)			128,000				60,000				80,000
Investment in Brown Stock			169,000
Total		$	458,000			$	139,000			$	164,000
Accounts Payable		$	15,000			$	4,000			$	4,000
Bonds Payable			139,000				11,000				11,000
Common Stock			52,000				16,000
Retained Earnings			252,000				108,000
Total		$	458,000			$	139,000			$	15,000

Required:
a.	Prepare the consolidating entries required to prepare a consolidated balance sheet immediately after the acquisition of Brown Company shares. Record the basic consolidation entry. Record the excess value (differential) reclassification entry. (Please show the formuals so I can repeat what you did - thank you!)