Padie, inc, buzs 80 percentef the outstanding common-stock of siera, Corporaticn on January 1:2021, for $/66,240 cash, At the was only $650000 Also, several weviduat sems on Siera's financial records hod fair values that difrered from their book values a5 follows For imenal repomng parposes. Padre, inccemploys the equity thethod to account ker this titwestinent The following account balances are for the yearending December 31,2021 , for both companies: At yearend. there were no intra-entity recenables or payables. Prepare a worksthect to consolidate the financial statements of these two companies . IFor accounts where multiple consolldotion entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly, combine all credit entries into one omount and enter this amount in the credit column of the worksheet. Input all emounts os positive values.) entries are requlred, combine all debir entries inro one amount and enter this tamount in the debit column of the worksheet Similarlv. comblne alf credit entries into one amount and entor this amount in the erodit column of the worksheet. Insut all