Porter Corporation acquired 70 percent of Darla Corporations common stock on December 31, 20X4, for $100,100. At that date, the fair value of the noncontrolling interest was $42,900. Data from the balance sheets of the two companies included the following amounts as of the date of acquisition: Porter Darla Item Corporation Corporation Assets Cash $ 61,300 $ 28,000 Accounts Receivable 98,000 52,000 Inventory 141,000 91,000 Land 63,000 49,000 Buildings & Equipment 412,000 264,000 Less: Accumulated Depreciation (153,000 ) (74,000 ) Investment in Darla Corporation Stock 100,100 Total Assets $ 722,400 $ 410,000 Liabilities & Stockholders Equity Accounts Payable $ 150,500 $ 31,000 Mortgage Payable 304,900 257,000 Common Stock 62,000 39,000 Retained Earnings 205,000 83,000 Total Liabilities & Stockholders Equity $ 722,400 $ 410,000 At the date of the business combination, the book values of Darlas assets and liabilities approximated fair value except for inventory, which had a fair value of $97,000, and buildings and equipment, which had a fair value of $205,000. At December 31, 20X4, Porter reported accounts payable of $14,100 to Darla, which reported an equal amount in its accounts receivable. Prepare a consolidated balance sheet worksheet.