The individual financial statements for Castle Company and Rook Company for the year ending December 31, 2018, are shown below. Castle acquired a 60 percent interest in Rook on January 1, 2017, in exchange for cash totaling $1,140,000. At the acquisition date, the fair value of the noncontrolling interest was $760,000 and Rook's book value was $1,700,000. Rook had developed internally a customer list that was not recorded on its books but had an acquisition date fair value of 160,000. This intangible asset is being amortized over 20 years. Rook's Equipment was undervalued at that date by $40,000. The equipment had a remaining life of 10 years as of the date of acquisition. Castle sold Rook land with a book value of $200,000 on January 2, 2017, for $240,000. Rook still holds this land at the end of the current year. Rook regularly transfers inventory to Castle. In 2017, it shipped inventory costing $100,000 to Castle at a price of $150,000. During 2018, Rook shipped inventory costing $140,000 at price of $280,000. In each of these years, 20 percent of the merchandise was still held by Castle at year end. Castle owes Rook $40,000 at the end of 2018. Required: Prepare an Excel spreadsheet workbook containing the following in 5 tabs. 1. Analysis of the investment by Castle Company in Rook Company on January 1, 2017 2. Equity method entries to account for the investment for the year 2018. referencing from the analysis of the investment when appropriate. Use cell 3. Consolidation elimination entries for the year 2018. Again cross reference to the analysis of the investment when appropriate. 4. Consolidation worksheet for the year 2018. Be sure to cross reference from the consolidation elimination entries into the worksheet. 5. Financial statements for the year ended December 31, 2018 showing a consolidated balance sheet, consolidated income statement, and consolidate