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On January 1, Year 1, Ent'rty A acquired 70% of Entity B's voting interests for $31500. The carrying amount of Entity B's assets and liabilities on that date equals their fair values. The noncontrolling interest {MCI} is measured at its fair value of 53?,500. EntityA and Entity El use the same accounting principles, and no consolidating adjustments need to be made for intraentity transactions, etc., except as described below. The trial balances on December 31, Year 1, of Entity A and Entity El before consolidation are presented below. Account Enti E- Entity A Cash 5 125,000 5 T9300 Trade receivables 35,000 23,000 Inventories 51,000 33,000 Current investments - 24,000 PPE [net] 106,000 50,000 Investment in Entity B - 8?,500 Trade payables {27,000} {55,000} Liability for employee benets {43,000} {52,000} Noncurrent loans payable {90,000} - Common stock {33,000} {40,000} Additional paidin cap'rtal {37,000} {21,000} Retained earnings January 1, Year 1 {55,000} {55,500} Net sales {150,000} {120,000} Cost of sales 50,000 51,000 General and administrative expenses 8,000 1?,000 Interest expense 4,000 6,000 Dividend income received from Entity El. - {23,000} Income tax expense 5,000 1000 Dividends declared and paid 40,000 - Additional information: In its separate financial statements, Ent'rtyA accounts for its investment in the subsidiary {Entity Bl according to the cost model [we call it initial Value Method]. Thus, dividends from the subsidiary are recognized as income. During Year 1, Entityr B distributed a cash dividend of $40,000. On December 31, Year 1, EntityA sold on credit an inventory item with a cost of $20,000 to Entity B for $26,000. This item is in Ent'rty B's inventory at year end. Note: To simplify the simulation, items of other comprehensive income are not included. Enter the amount of each line 'rtem in the yearend consolidated balance sheet in the shaded cells below. Indicate negative numbers by using a leading minus H sign. 1. Trade receivables [1 point] 2. Trade payables [1 point] 3. Inventories [2 points] 4. Equity attributable to the parent [II points] 5. Noncontrolling interest [2 points]