that is the entire question

House Corporation has been operating profitably since its creation in 1960. At the beginning of 2016, House acquired a 70 percent ownership in Wilson Company. At the acquisition date, House prepared the following fair value allocation schedule: $ $ 784,000 336,000 1,120,000 810,000 310,000 $ Consideration transferred for 70% interest in Wilson Fair value of the 30% noncontrolling interest Wilson business fair value Wilson book value Excess fair value over book value Assignments to adjust Wilson's assets to fair value: To buildings (20-year remaining life) To equipment (4-year remaining life) To franchises (10-year remaining life) To goodwill indefinite life) $ 131,000 (33,600) 41,500 $ 138,900 171,100 House regularly buys inventory from Wilson at a markup of 25 percent more than cost. House's purchases during 2016 and 2017 and related ending inventory balances follow. Year 2016 2017 Intra-Entity Purchases $90,000 125,000 Remaining Intra-Entity Inventory- End of Year (at transfer price) $30,000 50.000 On January 1, 2018, House and Wilson acted together as co-acquirers of 80 percent of Cuddy Company's outstanding common stock The total price of these shares was $264,000, indicating neither goodwill nor other specific fair-value allocations. Each company put up one-half of the consideration transferred. During 2018, House acquired additional inventory from Wilson at a price of $235.000. Of this merchandise, 45 percent is still held at year-end. Wilson Company (864,380) 338,000 317,500 Cuddy Company (322,500) 152,000 97,700 $ Sales and other revenues Cost of goods sold Operating expenses Income of wilson Company Income of Cuddy Company Net Income Retained earnings, 1/1/18 Net Income (above) Dividends declared Retained earnings, 12/31/18 Cash and receivables Inventory Investment in Wilson Company Investment in Cuddy Company Buildings Equipment Land Total assets Liabilities Common stock Retained earnings, 12/31/18 House Corporation $ (1,031, 664) 570,000 290,000 (146,216) (29,120) (347,000) 5 (894,000) ( 347,000) 100,000 5 (1,141,000) 11.814 405,950 956, 116 141.120 469,000 431.000 274,000 $ 2,689,000 (725,00) (320,000) (1.141.000) (29,120) (238,000) (633,000) (238,000) 96,800 (775,000) 227,880 490,000 (72,880) (180,000) (72,500) se, (292,800) 76,50e 121,400 $ 141,120 356,000 147,800 321,200 1,683,000 (598,000) (310,000) (235,000) 203,000 94,600 20,2300 515,800 (163,000) (150,000) (202,300) House regularly buys inventory from Wilson at a markup of 25 percent more than cost. House's purchases during 2016 and 2017 and related ending inventory balances follow. Year 2016 2017 Intra-Entity Purchases $90,000 125,000 Remaining Intra-Entity Inventory- End of Year (at transfer price) $30,000 50,000 On January 1, 2018, House and Wilson acted together as co-acquirers of 80 percent of Cuddy Company's outstanding common stock The total price of these shares was $264.000, indicating neither goodwill nor other specific fair value allocations. Each company put up one-half of the consideration transferred. During 2018, House acquired additional inventory from Wilson at a price of $235.000. Of this merchandise, 45 percent is still held at year-end. 5 Wilson Company (864,380) 338,000 317,500 $ Cuddy Company (322,500) 152,000 97,700 House Corporation $ (1,031,664) 570,000 290,00 (146,216) (29,120) (347,000) $ (894,000) (347,000) 100,000 $ (1,141,000) 11,814 405,950 956,116 141,120 469,000 431,000 274,000 $ 2,689,000 (728,000) (620,000) (1.241,000) $ (2,689,000) Sales and other revenues Cost of goods sold Operating expenses Income of Wilson Company Income of Cuddy Company Net Income Retained earnings, 1/1/18 Net Income (above) Dividends declared Retained earnings, 12/31/18 Cash and receivables Inventory Investment in Wilson Company Investment in Cuddy Company Buildings Equipment Land Total assets Liabilities Common stock Retained earnings, 12/31/18 Total liabilities and equities (29,120) (238,000) (633,000) (238,000) 96,000 (775,000) 227,880 490,000 (72,500) (180,000) (72,500) 50.000 (202,500) 76,500 121,400 $ 203,000 $ 341, 120 356,000 147.00 321,000 1.683.000 (598,000) (310,000) (775,000 (1,683,000) 20,00 515,500 (163,000) (150.000) (202,500) (515,500) Note: Parentheses indicate a credit balance, Using the three companies' following financial records for 2018, prepare a consolidation worksheet. The partial equity method based on separate company incomes has been applied to each investment (For accounts where multiple consolidation entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet. Amounts in the Debit and Credit columns should be entered as positive. Negative amounts for the Noncontrolling Interest and Consolidated Totals columns should be entered with a minus sign.)