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On January 1, 2019 , Algha acgutted 80 percent of Deita Or Delta's total business fair value, $15 t, 000 was allecated to copyrights with a 20 year remaining life Subseguenty, on danuary 1.2020 . Deita obeained 70 percent of Ornega's outetanding voting shares. In this. second acguisition. $126600 of Omegats total business fo value was assigned to copyrights that had a femaining life of 12 years. Delts's book value was $635 000 on lanuary 1,2019 and Omega reported a book value of $159.500 an January 1,2020 Delta has made numerous inventory transiets to Apha since the business combination was formed intsa entity grose. profit: of \$22. 200 were present in Alpha's inventory as of January 1,2021 . During the year, $223.000 in additional intra entity sales were made with $24,530 in intreentify gress profits in inventory remaining at the end of the period. Both Alptis and Delte utilied the partial ecuity method to account for their investment balances. following are the individuil financial statements for the companies for 2021 with consolidated totals Consolidation Worksheet Entries Prepare Entry *G to recognize the intra-entity gross profit in inventory in 2020. Note: Enter debits before credits