Pork Corporation acquired all the voting shares of Swine Enterprises on January 1,204. Balance sheet amounts for the companies on the date of acquisition were as follows: Swine Enterprises' buildings and equipment were estimated to have a market value of $196,000 on January 1 , 204. 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. (Values in the first two columns (the "parent" and "subsidiary" balances) that are to be deducted should be indicated with a minus sign, while all values in the "Consolidation "Entries" columns should be entered as positive values. For accounts where multiple adjusting entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly, combine all credit entries int one amount and enter this amount in the credit column of the worksheet.) b. Complete the Balance Sheet. (Amounts to be deducted should be indicated by a minus sign.) \begin{tabular}{|l|l|l|} \hline Liabilities \& Stockholders' Equity & & \\ \hline Accounts payable & & \\ \hline Notes payable & & \\ \hline Common stock & & \\ \hline Retained earnings & & \\ \hline Total Liabilities \& Stockholders' Equity & & $ \\ \hline \end{tabular}