Star & Anderson SAOG. acquired all of the common stock of Wilkinson SAOG. on January 1, 2018. As of that date, Wilkinson had the following trial balance:

Particulars	Debit	Credit
Sundry Creditors		30,000
Land & Buildings (10 year life)	70,000
Additional Paid-in Capital		30,000
Sundry Debtors	25,000
Cash and bank balances	18,000
Short Term Investments	17,000
Equity share capital		150,000
Inventory	55,000
Plant and Equipment (4 year life)	120,000
Land	45,000
Long term borrowings ( Maturity 31/12/2020		90,000
Retained earnings (Opening Balance)		60,000
Supplies	10,000
Total	360,000	360,000

During 2018, Wilkinson SAOG reported net income of OMR 48,000 while paying dividends of OMR 6,000.

During 2019, Wilkinson SAOG reported net income of OMR 66,000 while paying dividends of OMR 18,000. Assume that Star & Anderson SAOG. acquired the common stock of Wilkinson SAOG. for OMR 294,000 in cash. As of January 1, 2018, Wilkinson SAOG land had a fair value of OMR 51,000, its buildings were valued at OMR 94,000, and its equipment was appraised at OMR 108,000. Any excess of consideration transferred over fair value of assets and liabilities acquired is due to an unamortized patent to be amortized over 5 years.

Star & Anderson SAOG decided to use the equity methodfor this investment.

Required: Prepare consolidation worksheet entriesfor December 31, 2018.