ProLock acquired all of the stock of Senyo for $10,000,000. At the date of acquisition, Sanyo's $6,000,000 of reported net assets were fairly stated, except land was undervalued by $500,000 and unreported in-process R&D was valued at $1,000,000. Assume the initial investment entry for a stock acquisition has been made as a debit to "Investment in Senyo" for $10,000,000 and credit to "Cash" for $10,000,000. Prepare the working paper eliminating entries needed to consolidate ProLock and Senyo at the date of acquisition.