On September 30 2019 Company A scored 15% of Company 8 for a price of 30,000 On January 1, 2020, & acquired 15% additional shares of 8, paying 5.000 Company B equity detalls are as follows Share Capital Reserves Result Net Equity 30/09/2019 20.000 18.000 31/12/2019 31/12/2020 31/12/2021 20.000 20.000 20.000 18.000 19.000 22.000 500 38.500 1.000 39.000 3.000 4000 42.000 1 46.000 During 2020, Company A sold some finished goods to Company B for 24.000 with a gross margin of 4,000 in 2020, year-end Company B kept unsold 40% of such inventories. 100% of the price continues pending of payment at year-end. At the end of 2021, 10% of the finished goods remain on B's warehouse and 8 has fully paid to A On June 30, 2021, Company A sold a Machine (PPE) to Company B that was already fully depreciated at the end of 2020. Acquisition cost for A was 500 and the price, that B fully paid in September 2021, was 100 8 depreciates the machine in 5 years (straight line, no residual value) During 2021 Company B provided administrative support services to A charging 2.500 for them, including a margin of 300 (cost was 2.300 for B). At the end of the year half of the services are fully paid. . On September 2021 Company B paid 2.000 as dividends to its Shareholders Prepare all the entries (eliminations-adjustments) required to elaborate the Consolidated Financial Statements for the group based on the information above for December 31, 2019, 2020 and 2021. (4 points) Describe Proportional and Equity consolidation methods and compare to Global Integration method. In what situations each method is applied? Explain if/when Goodwill, Reserves on Consolidated Companies and Minority Interest appear under these 2 methods. (2 points)