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Chapman Company obtains 100 percent of Abernethy Company's stock on January 1, 2020. As of that date, Abernethy has the following trial balance: Debit $ 49,500 174,000 84,800 Credit $ 52,800 50,000 250,000 Accounts payable Accounts receivable Additional paid-in capital Buildings (net) (4-year remaining life) Cash and short-term investments Common stock Equipment (net) (5-year remaining life) Inventory Land Long-term liabilities (mature 12/31/23) Retained earnings, 1/1/20 Supplies Totals 315,000 137,500 90,500 188,500 323,600 14,400 $864,900 $ 864,900 During 2020, Abernethy reported net income of $129,000 while declaring and paying dividends of $16,000. During 2021, Abernethy reported net income of $176,000 while declaring and paying dividends of $38,000. Assume that Chapman Company acquired Abernethy's common stock by paying $768,600 in cash. All of Abernethy's accounts are estimated to have a fair value approximately equal to present book values. Chapman uses the partial equity method to account for its investment Prepare the consolidation worksheet entries for December 31, 2020, and December 31, 2021. (if no entry is required for a transaction/event, select "No journal entry required" in the first account field.) view transaction list Consolidation Worksheet Entries 1 2 3 4 5 6 7 8 11 Prepare entry S to eliminate stockholders' equity accounts of subsidiary. Note: Enter debits before credits. Accounts Debit Credit Date December 31, 2020 Common stock-Abernethy Retained earnings-Abernethy-1/1/20 Additional paid-in capital-Abernethy Equity in subsidiary earnings Record entry Clear entry view consolidation entries Consolidation Worksheet Entries N 3 3 4 5 5 67 8 11 > Prepare entry A to recognize goodwill portion of the original acquisition fair value. Note: Enter debits before credits. Accounts Debit Credit Date December 31, 2020 Record entry Clear entry view consolidation entries Consolidation Worksheet Entries Prepare entry I to eliminate intra-entity income accrual for the current year based on the parent's usage of the partial equity method. Note: Enter debits before credits. Date Accounts Debit Credit December 31, 2020 Record entry Clear entry view consolidation entries Consolidation Worksheet Entries 1 2 3 4 5 5 6 7 8 11 Prepare entry D to eliminate intra-entity dividend transfers. Note: Enter debits before credits. Accounts Debit Credit Date December 31, 2020 Record entry Clear entry view consolidation entries Consolidation Worksheet Entries