On May 1, 2021, Manama Co, acquired all of the voting shares of Sitra Co by sin 15,000 shares of $2 par value and $22 far value each and $4,000 in stock Issuance costs. Manama and Sitra reported the following account balances. Assume that Sitra's building was undervalued by $38,200 and equipment was overvalued by S10,800. Partial Consolidated Worksheet Sheet Account Manama Sitra Consolidation entries Debit Credit Current assets $342.200 $78,300 Investment in Sitra Co. 2 0 Building 31.500 209,000 Equipment 34,700 307.000 Goodwill 0 O Totalets 51.338.400 3594.300 Uabilities 18.400) (334300) Common stock 100,000) (50,000) Additional pad-in capital (200,000) 0 Retaldamine 600,000) (210.000) Totalities and equity 31.338.400 1594.300 naired: (7 points) Prepare the journal entry to record Manom investment in Stoco (please leave a line between entries) 2. Prepare consolidation entries 'S and 'A' that are necessary to complete the worksheet (please leave a line between entries) Explain why a subsidiary's revenues and are not cooldated on date of con For the ALT PORC CALTANO