Selected accounts of Kelly Inc., and Green Company as of 12/31/21 follow. Credit halances are in narentheses: Assume that Kelly took over Green on 1/1/1/, by issuing 7,000 shares of common stock having a par value of $10 per share but a fair value of $100 each. On 1/1/17 Green's land was undervalued by $20,000; its buildings were overvalued by $30,000 and equipment was undervalued by $60,000. The buildings had a 10 -year life; the equipment had a 5-year life. A customer list with an appraised value of $100,000 was developed internally by Green and was to be written off over a 20year period. A. Determine the following consolidated totals (show work): 1. Revenues 2. Cost of Goods sold 3. Depreciation expense 4. Amortization Expense 5. Buildings 6. Equipment 7. Customer List 8. Common Stock 9. Additional Paid in Capital B. Show the consolidation entries for 2021