Pavin acquires all of Stabler$$s outstanding shares on January $1,2021,$ for $$460,000$ in cash. Of this amount, $$30,000$ was attributed to equipment with a $10-$year remaining life and $$40,000$ was assigned to trademarks expensed over a $20-$year period. Pavin applies the partial equity method so that income is accrued each period based solely on the earnings reported by the subsidiary. Prepare a worksheet to produce consolidated balances.