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	$	142,000	$	86,000
Inventory		217,000		106,000
Land		75,000		43,000
Buildings & Equipment (net)		399,000		229,000
Investment in Pleasantdale Stock		268,200
Total Assets	$	1,101,200	$	464,000
Liabilities & Stockholders Equity
Current Payables	$	72,000	$	25,000
Long-Term Liabilities		247,200		161,000
Common Stock		396,000		73,000
Retained Earnings		386,000		205,000
Total Liabilities & Stockholders Equity	$	1,101,200	$	464,000

The fair value of the noncontrolling interest at the date of acquisition was determined to be $29,800. The full amount of the increase over book value is assigned to land held by Pleasantdale. At the date of acquisition, Pleasantdale owed Power $9,000 plus $1,500 accrued interest. Pleasantdale had recorded the accrued interest, but Power had not.

Please complete the consolidated statement below...I have entered some of the fields.

Assets Cash and receivables Inventory Land Buildings and equipment (net) Investment in Pleasantdale Dairy Total Assets Liabilities & Equity Current payables Long-term liabilities Common Stock Retained earnings NCI in NA of Pleasantdale Dairy Total Liabilities & Equity POWER COMPANY AND SUBSIDIARY Consolidated Balance Sheet Worksheet Consolidation Entries Pleasantdale Dairy DR CR Power Co. Consolidated 86,000 86,000 217,000 323,000 106,000 43,000 75,000 118,000 399,000 229,000 628,000 268,200 268,200 S 464,000 S 0 S S 959,200 0 1,423,200 25,000 97,000 72,000 161,000 247,200 408,200 396,000 73,000 469,000 205,000 205,000 S 715,200 S 464,000 S 0 S S 0 1,179,200