Priya Corporation acquired 100 percent of Sheldon Company stock on January 1, 2022 for $1,013,700 cash. Following are pre-closing trial balance amounts for Priya Corporation and Sheldon Company as of December 31, 2022: Additional Information: 1. On January 1, 2022 the fair market value of Sheldon's assets equaled their book value with the exception of: Inventory - was overvalued by $8,200 (all this inventory was sold during 2022). Building - was undervalued by $89,000 (remaining useful life was estimated to be 4 years) . Land - was by undervalued $37,000. Equipment - was overvalued by $23,000 (remaining useful life was estimated to be 10 years). The new Goodwill from the acquisition was impaired by $19,335 at year-end. d. Prepare the 3 REQUIRED CONSOLIDATION WORKSHEET ENTRIES (BCE, AEVRE, \& EVRE) at December 31, 2022 . (28 POINTS) IN ORDER TO RECEIVE FULL CREDIT FOR YOUR ANSWERS, BE SURE TO CLEARLY SHOW ALL OF YOUR CALCULATIONS. BASIC CONSOLIDATION ENTRY (4 POINTS): AMORTIZATION OF EXCESS VALUE RECLASSIFICATION ENTRY (12 POINTS): (REMAINING) EXCESS VALUE RECLASSIFICATION ENTRY (12 POINTS)