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The partial trial balances of P Co.and S Co. at December 31, Year 10, were as follows: S Co. Dr cr. Investment in S. Co. Common shares Retained earnings, beginning of year P Co. Dr Cr. 171,000 159,000 131,000 132,000 63,000 Additional Information The investment in the shares of S Co. (a 90% interest) was acquired January 2, Year 6, for $171,000. At that time, the shareholders equity of S Co. was common shares of $132,000 and retained earnings of $29,000 and the common shares for P Co. of $159,000. Net incomes of the two companies for the year were as follows: P Co. s Co. $69,000 57,000 During Year 10, sales of P Co. to S Co. were $19,000, and sales of S Co. to P Co. were $59,000. Rates of gross profit on intercompany sales in Years 9 and 10 were 30% of sales. On December 31, Year 9, the inventory of P Co. included $16,000 of merchandise purchased from S Co., and the inventory of S Co. included $12,000 of merchandise purchased from P Co. On December 31, Year 10, the inventory of P Co. included $29,000 of merchandise purchased from S Co., and the inventory of S Co. included $14,000 of merchandise purchased from P Co. . During the year ended December 31, Year 10, P Co. paid dividends of $21,000 and S Co. paid dividends of $19,000. At the time that P Co. purchased the shares of S Co., the acquisition differential was allocated to patents of S Co. These patents are being amortized for consolidation purposes over a period of five years. In Year 8, land that originally cost $49,000 was sold by S Co. to P Co. for $59,900. The land is still owned by P Co. Assume a corporate tax rate of 40%. Required: Prepare a consolidated statement of changes in equity for the year ended December 31, Year 10. (Leave no cells blank - be certain to enter "0" wherever required. Negative amounts should be indicated by a minus sign. Omit $ sign in your response.) P Co. Consolidated Statement of Changes in Equity For Year Ended December 31, Year 10 Common Shares Retained Earnings Total $ Non-controlling Interest $ Total $ Balance, beginning of year (Click to select) (Click to select) Retained earnings, Dec. 31 $ $ $ $ $