The individual financial statements for Gibson Company and Keller Company for the year ending December 31, 2018, follow. Gibson acquired a 60 percent interest in Keller on January 1, 2017, in exchange for various considerations totaling $390,000. At the acquisition date, the fair value of the noncontrolling interest was $260,000 and Keller's book value was $510,000. Keller had developed internally a customer list that was not recorded on its books but had an acquisition date fair value of $140,000. This intangible asset is being amortized over 20 years. Gibson sold Keller land with a book value of $65,000 on January 2, 2017, for $130,000. Keller still holds this land at the end of the current year. Keller regularly transfers inventory to Gibson. In 2017, it shipped inventory costing $133,000 to Gibson at a price of $190,000. During 2018, intra-entity shipments totaled $240,000, although the original cost to Keller was only $156,000. In each of these years, 20 percent of the merchandise was not resold to outside parties until the period following the transfer. Gibson owes Keller $60,000 at the end of 2018 Keller Company $ (540,000) 340,000 45,000 $ $ Gibson Company $ (840, 000) 540,000 140,000 (93, 000) $ (253, 000) $ (1, 156, 000) (253, 000) 135,000 $ (1,274, 000) 173,000 364, 000 430,000 798,000 150,000 500,000 $ 2, 415,000 $ (511,000) (630, 000) Sales Cost of goods sold Operating expenses Equity in earnings of Keller Net income Retained earnings, 1/1/18 Net income (above) Dividends declared Retained earnings, 12/31/18 Cash Accounts receivable Inventory Investment in Keller Land Buildings and equipment (net) Total assets Liabilities Common stock Additional paid-in capital Retained earnings, 12/31/18 Total liabilities and equities (155, 000) (640,000) (155, 000) 45,000 (750, 000) 100,000 450,000 360,000 $ 430,000 340,000 $ 1,680,000 $ (490,000) (360, 000) (80, 000) (750,000) $ (1,680,000) (1,274, 000) $ (2,415, 000) (Note: Parentheses indicate a credit balance.) a. Prepare a worksheet to consolidate the separate 2018 financial statements for Gibson and Keller. b. How would the consolidation entries in requirement (a) have differed if Gibson had sold a building with a $80,000 book value (cost