Pork Corporation acquired all the voting shares of Swine Enterprises on January 1, 20X4. Balance sheet amounts for the companies on the date of acquisition were as follows: Cash and Receivables Inventory Land Buildings and Equipment Investment in Swine Enterprises Total Debits Accumulated Depreciation Accounts Payable Notes Payable Common Stock Pork Corporation Swine Enterprises $ 40,000 95,000 80,000 400,000 290,000 $ 905,000 $ 175,000 60,000 100,000 300,000 270,000 $ 905,000 $ 20,000 40,000 90,000 230,000 $ 380,000 $ 65,000 15,000 50,000 100,000 Retained Earnings Total Credits 150,000 $ 380,000 Swine Enterprises' buildings and equipment were estimated to have a market value of $175,000 on January 1, 20X4. All other items appeared to have market values approximating current book values. (Assume the company prepares the optional Accumulated Depreciation Elimination Entry.) Required: a. Complete the consolidated balance sheet worksheet for January 1, 20X4. b. Complete the Balance Sheet.