Plaza Corporation purchased $70$ percent of Square Company's voting common stock on January $1,20$X$5,$ for $$296,800.$ On that date, the noncontrolling interest had a fair value of $$127,200$ and the book value of Square's net assets was $$388,000.$ The book values and fair values of Square's assets and liabilities were equal except for land that had a fair value $$14,000$ higher than book value. The amount attributed to goodwill as a result of the acquisition is not amortized and has not been impaired.

On January $1,20$X$9,$ Plaza's inventory contained $$38,000$ of unrealized intercompany profits recorded by Square. Square's inventory on that date contained $$15,000$ of unrealized intercompany profits recorded on Plaza's books. Both companles sold their ending $208$ inventories to unrelated companies in $209.$

During $20$X$9,$ Square sold inventory costing $$49,000$ to Plaza for $$74,000.$ Plaza held all inventory purchased from Square during $209$ on December $31,209.$ Also during $20$X$9,$ Plaza sold goods costing $$62,400$ to Square for $$104,000.$ Square continues to hold $$35,360$ of its purchase from Plaza on December $31,209.$ Assume Plaza uses the fully adjusted equity method.

Prepare a consolidatlon worksheet as of December $31,209.$