Prime Company holds $80\%$ percent of Suspect Company's stock, acquired on January $1,202,$ for $$160,000.$ On the acquisition date, the fair value of the noncontrolling interest was $$40,000.$ Suspect reported retained earnings of $$50,000$ and had $$100,000$ of common stock outstanding. Prime uses the fully adjusted equity method in accounting for its investment in Suspect. Trial balance data for the two companies on December $31,20$X$6,$ are as follows:

$\backslash$table$[[$Item$,$Priue Company,Suspect Company$],[,$Debit,Credit,Debit,Credit$],[$Cash & Accounts Receivable,,$113,000,,$$$35,000,],[$Inventory$,,260,000,,90,000,],[$Land$,,80\mathrm{.}000,,80,000,],[$Building$$s & Equipment,,$500,000,,150,000,],[$Investment in Suspect Company Stock,,$191,600,,,],[$Cost of Goods Sold,,$140,000,,60\mathrm{.}000,],[$Depreciation & Amortization,,$25,000,,15\mathrm{.}000,],[$Other Expenses,,$15,000,,5,000,],[$Dividends Declared,,$30,000,,5\mathrm{.}000,],[$Accumulated Depreciation,,,$$205,000,,$$$45,000$

REQUIRED: Give all consolidation entries needed to prepare a consolidation worksheet for $20$X$6$

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