PROBLEM 6-13 Upstream Workpaper-Partial Equity Method LO 6 (Note: This is the same problem as Problem 6-7, but assuming the use of the partial equity method.) Paque Cotoration owns 90% of the common stock of Segal Company. The stock was purchased for $810,000 on January 1, 2017, when Segal Company's retained earnings were $150,000. Financial data for 2021 are presented here: The January 1,2021 , inventory of Paque Corporation includes $45,000 of profit recorded by Segal Company on 2020 sales. During 2021, Segal Company made intercompany sales of $300,000 with a markup of 20% of selling price. The ending inventory of Paque Corporation includes goods purchased in 2021 from Segal Company for $75,000. Paque Corporation uses the complete equity method to record its investment in Segal Company. Required: A. Prepare the consolidated statements workpaper for the year ended December 31, 2021. B. Calculate consolidated retained earnings on December 31,2021 , using the analytical or t-account approach. C. If you completed Problem 6-7, compare the consolidated balances obtained in requirement A with those obtained in Problem 6=7