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Pari Corporation acquired a 70% interest in Soul Corporation's oustanding voting common stock on January 1, 2015, for $490,000 cash. The stockholders' equity of Soul on this date consisted of $500,000 capital stock and $100,000 retained earnings. The difference between the price paid by Pari and the book value of Soul were allocated $5,000 to Soul's cost of sales, $14,000 to undevalued buildings, $21,000 to undervalued equipment, and $40,000 to previously unrecorded patents. Any remaining excess is qoodwill. The undervalued inventory items were sold during 2015 , and the undervalued buildings and equipment had remaining useful lives of seven (7) years and three (3) yeaes respectively. The patent has a 40-year life. Depreciation is straight line. At Deceber 31,2015 , Soul's accounts payable include $10,000 owed to Pari. This $10,000 account payable due on January 1, 2016. Separate statement for Pari and Soul for 2015 are summarized as followsn (in thousands): Instructions a. Prepare consolidation working papers for Tom Corporation and Subsidiary for the year ended December 31, 2015