The individual financial statements for Ben Company and Jerry Company for the year ending December 31, 2018, follow. Ben acquired a 70 percent interest in Jerry on January 1, 2017, in exchange for various considerations totaling $790,000. At the acquisition date, the fair value of the noncontrolling interest was $380,000 and Jerrys book value was $1,100,000. Jerry had developed internally a customer list that was not recorded on its books, and accounted for the difference in value between book and fair value of the company. This intangible asset is being amortized over 10 years.
Ben sold Jerry land with a book value of $160,000 on January 2, 2017, for $200,000. Jerry still holds this land at the end of the current year.
Jerry regularly transfers inventory to Ben. Information regardung these transfers is shown below. Ben owes Jerry $40,000 at the end of 2018 for such purchases.
	2017		2018
Original cost	150,000		125,000
Selling Price	175,000		180,000
Inventory not resold as of year end	20%		20%
	Ben Company		Jerry Company
Sales	$ (900,000)		$ (300,000)
Cost of goods sold	400,000		120,000
Operating expenses	175,000		85,000
Equity in subsidiary earnings	(57,400)		-
Net income	$ (382,400)		$ (95,000)
Retained earnings 1/1/18	$ (2,199,500)		$ (745,000)
Net income	(382,400)		(95,000)
Dividends declared	75,000		40,000
Retained earnings 12/31/18	$ (2,506,900)		$ (800,000)
Cash	$ 2,177,000		$ 190,000
Accounts receivable	456,000		410,000
Inventory	640,000		320,000
Investment in Jerry	878,500		-
Land	980,000		390,000
Buildings and equipment (net)	1,465,400		300,000
Total assets	$ 6,596,900		$ 1,610,000
Liabilities	$ (2,480,000)		$ (400,000)
Common stock	(1,610,000)		(320,000)
Additional paid-in capital	-		(90,000)
Retained earnings 12/31/18	(2,506,900)		(800,000)
Total liabilities and equity	$ (6,596,900)		$ (1,610,000)
Prepare a worksheet to consolidate the separate 2018 financial statements for Ben and Jerry.