Prepare a worksheet to consolidate these two companies as of December 31,2021 . (For accounts where multiple consolidation 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 The Holtz Corporation acquired 80 percent of the 100,000 outstanding voting shares of Devine, Inc., for $7.90 per share on January 1 , 2020. The remaInIng 20 percent of Devine's shares also traded actlvely at $7.90 per share before and after Holtz's acquisition. An appralsal made on that date determIned that all book values approprlately reflected the falr values of Devine's underlying accounts except that a bullding with a 5-year future life was undervalued by $49,500 and a fully amortized trademark with an estlmated 10 -year remalnIng life had a $78,000 falr value. At the acquisition date, Devine reported common stock of $100,000 and a retained earnIngs balance of $343,500. Following are the separate financlal statements for the year ending December 31, 2021: At year-end, there were no Intra-entlty recelvables or payables. a. Prepare a worksheet to consolidate these two companles as of December 31, 2021. b. Prepare a 2021 consolidated Income statement for Holtz and Devine. c. If Instead the noncontrolling Interest shares of DevIne had traded for $5.71 surrounding Holtz's acquisition date, what Is the Impact on goodwill? Complete this question by entering your answers in the tabs below. Prepare a 2021 consolidated income statement for Holtz and Devine. (Enter all amounts as positive values.) Complete this question by entering your answers in the tabs below. If instead the noncontrolling interest shares of Devine had traded for $5.71 surrounding Holtz's acquisition date, what is the impact on goodwill