Please prepared consolidated balance sheet working papers and give the eliminating journal entries.

Panem Corporation paid $180,000 for a 75% interest in Seam Co.'s outstanding Capital Stock on January 1, 2016, when Seam's stockholders' equity consisted of $150,000 of Capital Stock and $50,000 of Retained Earnings. Book values of Seam's net assets were equal to their fair values on this date. The adjusted trial balances of Panem and Seam on December 31, 2016 were as follows: Complete the partially prepared consolidated balance sheet working papers that appear below. Give eliminating journal entries