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please focus on the directions 1& 2 Use Chapter 4 Problem 40 on Page 206 to 1. prepare the consolidation worksheet entries for December 31,

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Use Chapter 4 Problem 40 on Page 206 to 1. prepare the consolidation worksheet entries for December 31, 2021; 2. prepare the consolidation worksheet entries for December 31. 2022. Assuming during 2022, Sierra reports net income of 200,000 and pald dividends of 70,000

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