The following account balances are for the year ending December 31, 2009 for both companies. Revenues Expenses Equity in income of Bubba Manufacturing Net income John Doe Bubba Enterprises Manufacturing $(298,000,000) $(103,750,000) 271,000,000 95,800,000 4.361,500) 0 $(31.361,500) $(7.950.000) Retained earnings, January 1, 2009 Net income (above) Dividends paid Retained earnings, December 31, 2009 $( 2,500,000) $C 100.000) ( 31,361,500) (7.950,000) 5.000.000 3,000,000 $( 28,861,500) $( 5.050.000) $20,800,000 Current Assets Investment in Bubba Manufacturing Land Buildings Equipment (net) Total assets $30,500,000 13,161,500 1.500,000 5,600,000 3.100.000 $53,861,500 1,700,000 2,360,000 2.960.000 $27.820,000 Accounts payable SC 3,100,000) $(4,900.000) Notes payable ( 1,000,000) Common stock ( 2,900,000) ( 6,000,000) Additional paid-in capital ( 19,000,000) (10,870,000) Retained earnings, Dec. 31, 2009 (above) 28,861,500) 5.050.000) Total liabilities and stockholders' equity S (53.861,500) $(_27.820.000) Required: Prepare a consolidation worksheet for this business combination. Assume goodwill has been reviewed and there is no goodwill impairment