the Excel template provided (tab 2, 3, 4- Problem 5 Equity, Problem 5 Initial Value, Problem 5 Partial-Equity). Note that the problem has also been posted on the Excel template for ease of transferring information (hint: many of the line items are the same for each of the 3 methods). Prepare in Excel. Company A acquired 100% of Company B's voting stock on January 1, 2018 by issuing 10,000 shares of its $10 par value common stock. Company A's common stock had a fair value of $14 per share at that time. Company B's stockholder's equity was $105,000 at date of acquisition. The trademark was undervalued by $10,000. It has an indefinite life. Equipment (with a 5 year life) was undervalued by $5,000. A customer list that had been created internally had an estmated useful life of 20 years was valued at $20,000. Following are the mancial statements for the two companies for the year ending December 31, 2018. Credit balances are indicated by (parentheses). Complete the trial balance of A Company (calculate income of sub and investment in sub) by using the three different investing accounting methods; Equity, Intal Value, and Partul Equity (use individual tabs following problem) Then, contrue by preparing a consolidated worksheet for year ended Dec. 31, 2018. Include your consolidation and elimination entries in journal form with the exam. A Company B Company Revenues 1485,000 190,0OUT COGS 160,000 70.000 Depreciation Exp 130,000 52,000 Net Income 168.000) R/E, 1/1 (609,000) (40,000) Net income (above) (68,000) Dividends paid 175,500 40,000 R/E. 12/31 68.000] Cash 268,000 17,000 Trademark 427,500 58,DO0 Buildings & tap (net) 713,000 161,000 Total Assets 236,000 Liabilitys (190,000] (103,000) Common Stock (600,000) (60,000) APIC (90,000] (5,000) W/E (above) (68,000] Total Liabilitys & Equity 246.000]