t Accounts Assets Cash Dividends receivable Other currents asset Land Plant assets Investment in Berry Goodwill Total assets payable Capital stock Retained earnings Noncontrolling Park Corporation and Subsidiary Consolidated Balance Sheet Working Papers at December 31, 20xx interest Total liabilities and equities Park 8,250 7,500 40,000 50,000 100,000 195,000 Equities Account payable $40,750 Dividends $400,750 150,000 210,000 Stem 35,000 50,000 30,000 150,000 $265,000 $35,000 10,000 150,000 70,000 Eliminations Debit $400,750 $265,000 $267,500 Credit 7,500 195,000 Consolidated Balance Sheet $43,250 $503,250 $75,750 $267,500 $503,250