Presidio's appraisal of Mason's far values deemed three accounts to be undervalued: Inventory by $$6,600$ Land by $$28,400.$ and Buildings by $$47,200.$ Presidio plans to maintain Mason's separate legal identity and to operate Mason as a wholly owned subsidiary.

a$.$ To verify the answers found in part $($b$)$ adjust Presidio's column of accounts for the journal entries in part $($a$)$ and then prepare a worksheet to consolidate the balance sheets of these two companies at the acquisition date.

$\backslash$table$[[$Lenswent$,,$Hinsere,,,,,$],[,,$Bentith,Chesith,,$],[11,19,(1),(2+4),,,$F$,$AH tien$],[$Sancien$,,240,,$wing,,,,Hinger dit$],[$zunen$,,cos,,$Hin,bunter,,,inin turn$],[1+,,$in an$,,-1$it$,,,,$mincos$$