PT. Jojo acquired an 80 percent stake in PT. Chicko Company on January 1, 2019, for IDR 136,000, when the share capital of PT. Chicko and retained earnings are IDR 100,000 and IDR 70,000, respectively. At the beginning of 2019, PT. Chicko sold the machine to PT. Jojo for IDR 10,000. The machine was purchased by PT. Chicko costs Rp. 7,000 and has been depreciated by IDR 2,000 when used by PT. Chicko, and has a remaining useful life of five years from the date of sale.
The trial balances of the two companies as of December 31, 2019 and 2020 are as follows (in thousands)

debit	PT. Jojo (IDR)	PT. Chicko (IDR)
Cash	50	30
Other current assets	130	70
Factory and equipment	400	200
Investment in PT. Chicko	160	----
Selling fee	250	130
Depreciation expense	50	25
Other costs	60	20
	1100	475
Credit
Accumulated depreciation	150	50
Obligation	100	50
Capital	300	100
Saved income	126	70
Sale	400	200
Profit from factory assets	---	5
Income from PT. Chicko	24	----
	1100	475

Prepare consolidation working papers for PT. Jojo and Subsidiaries for the year ended December 31, 2019