P$3-9$ consolldeted balence alast workpapers $($excess allocated to equipment and goodwill$)$

Pas Corporation purchased $90$ percent of Son Corporation's outstanding stock for $$14,400,000$ cash on January $1,2011,$ when Son's stockholders' equity consisted of $$8,000,000$ capital stock and $$2,800,000$ mained earnings. The excess was allocated $$3,200,000$ to undervalued equipment with an eight$-$yese remaining useful life and $$2,000,000$ to goodwill. Son's net income and dividends for $2011$ wers $$2,000,000$ and $$800,000,$ respectively. Comparative balance sheet data for Pan and Son Corporations at Deormber $31,2011,$ as is follows $($in thousands$)$:

REQUIRED: Prepare consolidated balance sheet workpapers for Pan Corporation and Subsidiary on December $31,2011$