Problem 4-25 (Static) Assignment of Differential in Worksheet LO 4-5 Pork Corporation acquired all the voting shares of Swine Enterprises on January 1, 20X4. Balance sheet amounts for the companies on the date of acquisition were as follows: Swine Enterprises' buildings and equipment were estimated to have a market value of $175,000 on January 1,204. All other items appeared to have market values approximating current book values. (Assume the company prepares the optional Accumulated Depreciation Elimination Entry.) Required: a. Complete the consolidated balance sheet worksheet for January 1,204. b. Complete the Balance Sheet. Show Note: Amounts to be deducted should be indicated by a minus sign