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:

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 & Receivables Inventory Land Buildings & Equipment Investment in Swine Enterprises Total Debits Pork Corporation $ 42,000 101,000 92,000 412,000 293,000 $940,000 Swine Enterprises $ 22,000 42,000 102,000 249,000 $415,000 Accumulated Depreciation Accounts Payable Notes Payable Common Stock Retained Earnings Total Credits $166,000 48,000 91,000 291,000 344,000 $940,000 $ 62,000 12,000 109,000 91,000 141,000 $415,000 Swine Enterprises' buildings and equipment were estimated to have a market value of $197,000 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. (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 into one amount and enter this amount in the credit column of the worksheet.) PORK CORPORATION AND SUBSIDIARY Consolidated Balance Sheet Worksheet January 1, 20X4 Consolidation Entries Swine DR Enterprises CR Pork Corp. Consolidated Assets Cash & receivables Inventory Land Buildings & equipment Less: Accumulated depreciation Investment in Swine Enterprises Goodwill Total Assets Liabilities & Stockholders' Equity Accounts payable Notes payable Common stock Retained earnings Total Liabilities & Equity