Plump Corporation acquired 100 percent of Slim Corporation's common stock on December 31, 20X2, for $242,000. Data from the balance sheets of the two companies included the following amounts as of the date of acquisition:

Item	Plump Corporation	Slim Corporation
Cash	$ 29,000	$ 21,000
Accounts Receivable	102,000	44,000
Inventory	114,000	65,000
Buildings and Equipment (net)	235,000	153,000
Investment in Slim Corporation	242,000
Total Assets	$ 722,000	$ 283,000
Accounts Payable	$ 73,000	$ 20,000
Notes Payable	141,000	62,000
Common Stock	97,000	58,000
Retained Earnings	411,000	143,000
Total Liabilities and Stockholders Equity	$ 722,000	$ 283,000

At the date of the business combination, Slim's net assets and liabilities approximated fair value except for inventory, which had a fair value of $89,000, and buildings and equipment (net), which had a fair value of $170,000.

Required:

Give the consolidation entry or entries needed to prepare a consolidated balance sheet immediately following the business combination.

Prepare a consolidation balance sheet worksheet.