Pruitt Corporation owns $90\%$ of the common stock of Sedbrook Company. The stock was purchased for $$626,130$ on January $1,2012,$ when Sedbrook Company$$s retained earnings were $$95,300.$ Preclosing trial balances for the two companies at December $31,2016,$ are presented here:

Pruitt Corporation Sedbrook Company

Cash $$91,200$ $$96,100$

Accounts Receivable $($net$)241,400135,800$

Inventory $1/1165,800133,000$

Investment in Sedbrook Co$.626,130$

Other Assets $551,500476,600$

Dividends Declared $109,90035,000$

Purchases $926,400420,700$

Other Expenses $196,900163,400$

Total $$2,909,230$ $$1,460,600$

Accounts Payable $$76,200$ $$36,200$

Other Liabilities $121,90047,400$

Common Stock $877,400600,400$

Retained Earnings $(1/1)593,200142,600$

Sales $1,209,030634,000$

Dividend Income $31,500$

Total $$2,909,230$ $$1,460,600$

Ending Inventory $$217,800$ $$143,600$

The January $1,2016,$ inventory of Sedbrook Company includes $$24,800$ of profit recorded by Pruitt Corporation on $2015$ sales. During $2016,$ Pruitt Corporation made intercompany sales of $$252,500$ with a markup of $20\%$ on cost$.$ The ending inventory of Sedbrook Company includes goods purchased in $2016$ from Pruitt for $$59,700.$

Prepare the consolidated statements workpaper for the year ended December $31,2016.($List items that increase retained earnings first.$)$