Power Company owns 90 percent of Pleasantdale Dairys stock. The balance sheets of the two companies immediately after the Pleasantdale acquisition showed the following amounts:

	Power Company		Pleasantdale Dairy
Assets
Cash & Receivables	$	140,000	$	78,000
Inventory		229,000		98,000
Land		84,000		42,000
Buildings & Equipment (net)		396,000		239,000
Investment in Pleasantdale Stock		285,300
Total Assets	$	1,134,300	$	457,000
Liabilities & Stockholders Equity
Current Payables	$	74,000	$	23,000
Long-Term Liabilities		308,300		147,000
Common Stock		381,000		75,000
Retained Earnings		371,000		212,000
Total Liabilities & Stockholders Equity	$	1,134,300	$	457,000

The fair value of the noncontrolling interest at the date of acquisition was determined to be $31,700. The full amount of the increase over book value is assigned to land held by Pleasantdale. At the date of acquisition, Pleasantdale owed Power $13,000 plus $1,100 accrued interest. Pleasantdale had recorded the accrued interest, but Power had not.

Required:

Prepare a consolidated balance sheet worksheet. (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.)