Platinum Corporation acquired 13,300 shares of the common stock and 600 shares of the 8 percent preferred stock of Silver Company on December 31, 20X4, at the book value of the underlying stock interests. At that date, the fair value of the noncontrolling interest in Silver's common stock was equal to 30 percent of the book value of its common stock interest Silver reported the following balance sheet amounts on January 1, 20X5 Cash Accounts Receivable Inventory Buildings & Equipment Less: Accumulated Depreciation Total Assets $ 32,000 BB,000 139,000 Accounts Payable Bonds Payable Preferred Stock 613,000 Common Stock (147,000) Retained Earnings $725,000 Total Liabilities & Equities $ 99,000 94,000 150,000 190,000 192,000 $725,000 Silver's preferred stock is $100 par value, and its common stock is $10 par value. The preferred dividends are cumulative and are two years in arrears on January 1, 20X5 Silver reports net income of $47,000 for 20X5 and pays no dividends Required: a. Present the worksheet consolidation entry needed to prepare a consolidated balance sheet on January 1, 20X5 (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)