Park Corporation acquired 80% of Soor Corporation on January 1, 2019, for $240,000 cash when Soor's stockholders' equity consisted of $100,000 of Common Stock and $30,000 of Retained Earnings. The difference between the price paid by Park and the underlying equity acquired in Soor was allocated solely to a patent amortized over 10 years and the amortization expense was included in the subsidiary expenses. Park sold merchandise to Soor during the year in the amount of $30,000 $10,000 worth of inventory is still on hand at the end of the year with an unrealized profit of $4,000. The separate company statements for Park and Soor appear in the first two columns of the partially completed consolidated workpaper. Required: Complete the parent's financial statements and prepare the consolidated workpaper for Park and Soor for the year 2019. Show all the calculations. Park Corporation and Subsidiary Park Soor Eliminations Consolidated Statements Corp. Corp. Dr. Income Statement Sales 200,000 150,000 Income from Soor Cost of Sales (47,000) (92,000) (23,000) Other Expenses (57,000) 46.000 Net Income Retained Earnings Statement Retnindamine