The individual financial statements for Gibson Company and Keller Company for the year ending December 31, 2021, follow. Gibson acquired a 60 percent interest in Keller on January 1, 2020, in exchange for various considerations totaling $360,000. At the acquisition date, the fair value of the noncontrolling interest was $240,000 and Keller's book value was $470,000. Keller had developed internally a customer list that was not recorded on its books but had an acquisition-date fair value of $130,000. This intangible asset is being amortized over 20 years. Gibson uses the partial equity method to account for its investment in Keller. Gibson sold Keller land with a book value of $60,000 on January 2, 2020, for $120,000. Keller still holds this land at the end of the current year. Keller regularly transfers inventory to Gibson. In 2020, it shipped inventory costing $108,000 to Gibson at a price of $180,000. During 2021, intra-entity shipments totaled $230,000, although the original cost to Keller was only $161,000. 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 $50,000 at the end of 2021. Keller Company (530,000) 330,000 Sales $ Gibson Company (830,000) $ Cost of goods sold 530,000 Operating expenses 130,000 40,000 Equity in earnings of Keller (96,000) 0 Net income $ (266,000) $ (160,000) Retained earnings, 1/1/21 (1,146,000) $ (635,000) Net income (above) (266,000) (160,000) Dividends declared 130,000 40,000 Retained earnings, 12/31/21 $ (1,282,000) $ (755,000) Cash $ 172,000 $ 90,000 Accounts receivable 362,000 440,000 Inventory 420,000 350,000 Investment in Keller 783,000 0 Land 140,000 420,000 Buildings and equipment (net) 499,000 330,000 Total assets $ 2,376,000 $ 1,630,000 Liabilities (474,000) $ (455,000) Common stock (620,000) (350,000) Additional paid-in capital 0 (70,000) Retained earnings, 12/31/21 (1,282,000) (755,000) Total liabilities and equities $ (2,376,000) $ (1,630,000) (Note: Parentheses indicate a credit balance.) Prepare a worksheet to consolidate the separate 2021 financial statements for Gibson and Keller.