Please see attached. Thank you.

$2713950960345darcie = studentlipid.. to Pratt Company acquired all of the outstanding share standing shares of Spider, Inc. on December 31, 2021, for $518,250 cash. Pratt will operate Spider as a wholly owned subsidiary with a separate legal and accounting identity. Although many of Spider's book values approximate fair values, several of its accounts have fair values that differ from book values. in addition, Spider has internally developed assets that remain unrecorded on its books. In deriving the acquisition price, Pratt assessed Spider's fair and book value differences as follows. Computer software Book Valies Equipment 50,000 93,060 Client contracts 44,060 In-process research and developmen 28,10 Notes payable (92 200) 31,009 (97 600) At December 31, 2021, the following financial information is available for consolidation (credit balances in Cash Spider Receivables 114,500 29.700 Inventory 79 50 Investment in Spider 129.000 518.250 93 060 Computer sony 252 000 $56 090 50 000 buidings (net) 364 006 133 506 Equipment (net) Goodwall Total assets 61 930,600 5 429.700 Accounts payable (33.680) Teases payable ($10 506) (92 206 Common Mock (380 005) Additional paid-in (170,006) ained earnings (778 000) (179 500 Total liabilities and equities $ (1.930,600) 5 (429.700) Prepare a consolidated balance sheet for Pratt and Spider as of December 31, 2021. WULCHIDEI ST, 202T ussionView=132527137308324 PRATT COMPANY AND SUBSIDIARY Worksheet for a Consolidated Balance Sheet December 31, 2021 Cash Pratt Spider Debit Credit Receivables 6.850 $ 29,700 Consolidated 114,500 Inventory 79,500 129,000 Investment in Spider 93,000 518.250 Computer software 252,000 50.000 Buildings (net) 556,000 133,500 Equipment (net) 354,000 44,000 Client contracts Research and development asset Goodwill Total assets $ 1,930,600 $ 429,700 Accounts payable S (92,100) $ (33,000) Notes payable (510,500) (92,200) Common stock (380,000) (100,000) Additional paid-in capital (170,000) (25.000) Retained earnings (778,000) (179,500) Total liabilities and equities $ (1,930,600) S (429,700) $ O S Need steps to working please