The following balance sheets have been prepared on December 31, 2020 for A Corp. and B Inc.

	A	B
Cash	$30,000	$20,000
Inventory	$70,000	$30,000
Accounts Receivable	$180,000	$70,000
Investment in Rat	$200,000
Fixed Assets	$500,000	$90,000
Accumulated Depreciation	($280,000)	($30,000)
Total Assets	$700,000	$180,000
Current Liabilities	$120,000	$60,000
Long-Term Debt	$400,000	$20,000
Common Shares	$90,000	$40,000
Retained Earnings	$90,000	$60,000
Liabilities and Equity	$700,000	$180,000

Balance Sheets

Additional Information: A uses the cost method to account for its 50% interest in B, which it acquired on January 1, 2017. On that date, B's retained earnings were $20,000. The acquisition differential was fully amortized by the end of 2020. A sold Land to B during 2019 and recorded a $15,000 gain on the sale. A is still using this Land. A's December 31, 2020 inventory contained a profit of $10,000 recorded by B. B borrowed $20,000 from A during 2020 interest-free. B has not yet repaid any of its debt to A. Both companies are subject to a tax rate of 20%. Prepare a Consolidated Balance Sheet for A on December 31, 2020 assuming that A's investment in B is a control investment.

Can you please show calculations in detail? (Goodwill, RE, NCI and B/S)