Peak Corporation owns $75$ percent of Summit Company's voting shares, acquired on March $21,20x5,$ at book value. At that date, the fair value of the noncontrolling interest was equal to $25$ percent of the book value of Summit Company. Below are relevant account balances as of December $31,20x8.$

$\backslash$table$[[,\backslash$table$[[$Peak$],[$Corporatior$]],\backslash$table$[[$Summit$],[$Company$]]],[$Cash and Receivables,$$70,000,$$$10,000$

SHOW THE FINAL BALANCE SHEET AND ALL CONSOLIDATION ENTRIES TO ELIMINATE TRANSACTIONS!!! ASSETS SHOULD $=$ LIABILITIES $+$ EQUITY