Property and equipment and identifiable intangibles revaluations are written off on a straight$-$line basis, no residual value. Additional goodwill impairment losses of $$400,000$ are reported in $2021.$ Except for the inventories, none of the revalued assets are sold in future years.

Required

Prepare consolidation eliminating entries $($R$)$ and $($O$)$ on

a$.$ December $31,2020$

Enter numerical answers using all zeros $($do not abbreviate figures to thousands or millions$).$