Polly Corporation acquired a 75% interest in Sally Corporation in 201 at a cost equal to book value and fair value. In 203 Sally sold land that cost $60,000 to Polly for $68,000. The land remained in Polly's possession until 205 when Polly sold it to an outside entity for $70,000. Needless to say, in 20X3, Polly posted a debit to land and a credit to cash for $68,000, and in 205, Polly posted a debit to cash for $70,000, a credit to land for $68,000, and a credit to gain on sale of land for $2,000. Polly uses the complete equity method to account for the investment in Sally. The following figures were obtained from the financial statements of Polly and Sally: Note: Polly's Separate Income includes all entries appropriate for the transactions described above. It does not include any accruals related to the entries Polly should record under the equity method. Required: On the attached spreadsheet, enter the amounts that would appear on the Consolidated Financial Statements. Click here to download the attached excel spreadsheet, complete the spreadsheet, save it on your computer, and upload the completed spreadsheet to the drop box below. Polly and Subsidiary Consolidated Financial Statements (selected amounts) and consolidated workpaper journal entries \begin{tabular}{|l|l|l|l|} \hline \multicolumn{1}{|c|}{ Description } & \multicolumn{1}{|c|}{203} & 204 \\ \hline Total Consolidated Land & & & \\ \hline Total Consolidated Land Gain & & & \\ \hline NCI Share of Consolidated Net Income & & & \\ \hline \begin{tabular}{l} Controlling Interest Share of Consolidated \\ Net Income \end{tabular} & & & \\ \hline \begin{tabular}{l} Consolidated Workpaper Journal Entry \\ related to land iransaction (1 journal entry \\ per year) \end{tabular} & & & \\ \hline \end{tabular}