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Padre, Inc., buys 80 percent of the outstanding common stock of Sierra Corporation on January 1, 2015, for $809,120 cash. At the acquisition date, Sierras total fair value, including the noncontrolling interest, was assessed at $1,011,400 although Sierras book value was only $669,000. Also, several individual items on Sierras financial records had fair values that differed from their book values as follows:

	Book Value			Fair Value
Land	$	60,900		$	320,900
Buildings and equipment (10-year remaining life)		330,000			298,000
Copyright (20-year life)		157,000			261,000
Notes payable (due in 8 years)		(167,000	)		(156,600	)

For internal reporting purposes, Padre, Inc., employs the equity method to account for this investment. The following account balances are for the year ending December 31, 2015, for both companies.

		Padre			Sierra
Revenues	$	(1,408,440	)	$	(601,350	)
Cost of goods sold		716,000			422,000
Depreciation expense		282,000			11,000
Amortization expense		0			7,850
Interest expense		51,800			5,500
Equity in income of Sierra		(121,360	)		0
Net income	$	(480,000	)	$	(155,000	)
Retained earnings, 1/1/15	$	(1,455,000	)	$	(509,000	)
Net income (above)		(480,000	)		(155,000	)
Dividends declared		260,000			65,000
Retained earnings, 12/31/15	$	(1,675,000	)	$	(599,000	)
Current assets	$	1,048,520		$	585,950
Investment in Sierra		878,480			0
Land		358,000			60,900
Buildings and equipment (net)		920,000			319,000
Copyright		0			149,150
Total assets	$	3,205,000		$	1,115,000
Accounts payable	$	(242,000	)	$	(189,000	)
Notes payable		(538,000	)		(167,000	)
Common stock		(300,000	)		(100,000	)
Additional paid-in capital		(450,000	)		(60,000	)
Retained earnings (above)		(1,675,000	)		(599,000	)
Total liabilities and equities	$	(3,205,000	)	$	(1,115,000	)

At year-end, there were no intra-entity receivables or payables.

Using the acquisition method, prepare the worksheet to consolidate these two companies.

Consolidated Noncontrolling Accounts (1.408.440) (601.350) Revenues 216.000 422,000 Cost of goods sold 11.000 282,000 Depreciation expense 0 7850 Amortization expense 51.800 5.500 Interest expense (121,360) (155.000 (480,000) Separate company net income 0 Consolidated net income NCI in consolidated net income Controlling interest in CNI (1.455.000) (509.000) Retained earnings 1/1 155,000) Net income (above) 65.000 260,000 Dividends declared 165 000) 599.000 Retained earnings 12/31 585,950 Current assets 1,048,520 878,480 Investment in Sierra 60,900 358,000 Land 319.000 920,000 Buildings and equipment (net) Copyright 149.150 T115,000 3,205,000 Total assets (242,000) (189,000) Accounts payable Notes payable (167,000) NCI in Sierra 1/1 NCI in Sierra 1231 (300,000) Common stock Additional paid-in capital Retained earnings 1 (above) (599,000) (1,675,000) T115.000 0 0 3,205,000 Total liabilities and stockholders' equity