Required information the trial balances of the two companies were as follows: Sprout Corporation reported retained earnings of $75,000 at the date of acquisition. The difference between the acquisition price and underlying book value is assigned to buildings and equipment with a remaining economic life of five years from the date of acquisition. At December 31, 20X8, Sprout owed Plant $4,000 for services provided. Based on the preceding information, all of the following are onsolidating entries required on December 31,208, to prepare consolidated financial statements, except