> Subsidiary Acquired at Net Book Value On December 31, 20X8, Banner Corporation acquired 80 percent of Dwyer Company's common stock for $136,000. At the acquisition date, the book values and fair values of all of Dwyer's assets and liabilities were equal. Banner uses the equity method in accounting for its investment. Balance sheet information provided by the companies at December 31, 20X8, is as follows: Cash Accounts Receivable Banner Corporation Dwyer Company $ 74,000 $ 20,000 120,000 70,000 Inventory 180,000 90,000 Fixed Assets (net) 350,000 240,000 Investment in Dwyer Company 136,000 Stock Total Debits $860,000 $420,000 Accounts Payable $ 65,000 $ 30,000 Notes Payable 350,000 220,000 Common Stock 150,000 90,000 Retained Earnings 295,000 80,000 Total Credits Required $860,000 $420,000 Prepare a consolidated balance sheet for Banner at December 31, 20X8.