Parry Corporation acquired a 100% interest in Sent Company on January 1, 2016, paying $140,000. Financial statement data for the two companies for the year ended December 31. 2016 follow: Required: A. What method is being used by Parry to account for its investment in Sent Company? How can you tell? B. Prepare a workpaper for the preparation of consolidated financial statements on December 31, 2016. Any difference between the book value of equity acquired and the value implied by the purchase price relates to subsidiary land