Petunia Sunflower Eliminations Noncontrolling Consolidated Company Company Dr Cr. Interest Balances Balance Sheet Cash 290 260 Accounts Receivable 1,040 760 Inventory 960 700 Investment in Sunflower Company 3,706 Land 1,280 Plant and Equipment 1,430 1,120 Goodwill Total Assets 7,426 4,120 Accounts Payable (528 (440) Notes Payable (360) (120) Common Stock (4,000) (2,200) Retained Earnings from above (2,538) (1,360) 1/1 Noncontrolling Interest 12/31 Noncontrolling Interest Total Liabilities & Equity (7,426) (4,120)