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				Swine Enterprises
Cash & Receivables		$	55,000			$	35,000
Inventory			114,000				55,000
Land			96,000				106,000
Buildings & Equipment			402,000				235,000
Investment in Swine Enterprises			294,000
Total Debits		$	961,000			$	431,000
Accumulated Depreciation		$	157,000			$	64,000
Accounts Payable			56,000				10,000
Notes Payable			85,000				137,000
Common Stock			289,000				85,000
Retained Earnings			374,000				135,000
Total Credits		$	961,000			$	431,000

Swine Enterprises buildings and equipment were estimated to have a market value of $181,000 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.)

b. Complete the Balance Sheet. (Amounts to be deducted should be indicated by a minus sign.)