Pruitt Corporation acquired 70% of the voting stock of Soto Corporation on January 1, 2010, for $210,000 when Soto had common stock to $150,000 and retained earnings of $114,000. the excess of implied over book value was allocated $9,000 to inventories that were sold in 2010, $12,000 to equipment with a 4-year remaining useful life under the straight-line method, and the remainder to goodwill. Financial statements for Pruitt and Soto Corporations at the end of the fiscal year ended December 31, 2011 (two years after acquisition), appear in the first two columns of the partially completed consolidated statements work paper. Pruitt Corp. has accounted for its investment in Soto using the partial equity method of accounting. Complete the consolidated work paper for Pruitt Corporation and Soto Corporation for December 31, 2011