Problem Company owns 90 percent of Solution Dairys stock. The balance sheets of the two companies immediately after the Solution acquisition showed the following amounts:

	Problem Company				Solution Dairy
Assets
Cash & Receivables		$	144,000			$	89,000
Inventory			228,000				109,000
Land			86,000				54,000
Buildings & Equipment (net)			401,000				234,000
Investment in Solution Dairy			285,300
Total Assets		$	1,144,300			$	486,000
Liabilities & Stockholders Equity
Current Payables		$	65,000			$	36,000
Long-Term Liabilities			295,300				163,000
Common Stock			397,000				70,000
Retained Earnings			387,000				217,000
Total Liabilities & Stockholders Equity		$	1,144,300			$	486,000

The fair value of the noncontrolling interest at the date of acquisition was determined to be $31,700. The full amount of the increase over book value is assigned to land held by Solution. At the date of acquisition, Solution owed Problem $9,000 plus $1,200 accrued interest. Solution had recorded the accrued interest, but Problem had not. Required Prepare a consolidated balance sheet worksheet. (Values in the first two columns (the "parent" and "subsidiary" balances) that are to be deducted should be indicated with a minus sign, while all values in the "Consolidation Entries" columns should be entered as positive values. For accounts where multiple adjusting entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet.)