SUNY Co. acquired 100% of the common stock of Albany Co. on January 1,2010 for $600,000 (cash). As of that date, Albany Co. had the following trial balance. As of Jan. 1, 2010, the fair values of Albany's Buildings and Land are $190,000 and $112,000, respectively. Also on this date, Albany's has a patent with a fair value of $72,000 and 10 years remaining useful life. This patent has zero book value. There is no allocation to goodwill. During 2010, Albany reported net income of $100,000 while paying dividends of $10,000. SUNY Co. decided to use the equity method for this investment. Prepare consolidation worksheet entries [A] [S] [I] [D] [E] for December 31, 2010 . SUNY Co. acquired 100% of the common stock of Albany Co. on January 1,2010 for $600,000 (cash). As of that date, Albany Co. had the following trial balance. As of Jan. 1, 2010, the fair values of Albany's Buildings and Land are $190,000 and $112,000, respectively. Also on this date, Albany's has a patent with a fair value of $72,000 and 10 years remaining useful life. This patent has zero book value. There is no allocation to goodwill. During 2010, Albany reported net income of $100,000 while paying dividends of $10,000. SUNY Co. decided to use the equity method for this investment. Prepare consolidation worksheet entries [A] [S] [I] [D] [E] for December 31, 2010