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 $990,000. At the acquisition date, the fair value of the noncontrolling interest was $660,000 and Keller's book value was $1,320,000. Keller had developed internally a customer list that was not recorded on its books but had an acquisition-date fair value of $330,000. 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 $70,000 on January 2, 2020, for $160,000. Keller still holds this land at the end of the current year. Keller regularly transfers inventory to Gibson. In 2020, it shipped inventory costing $247,000 to Gibson at a price of $380,000. During 2021, intra-entity shipments totaled $430,000, although the original cost to Keller was only $258,000. 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 $30,000 at the end of 2021. Sales Cost of goods sold Operating expenses Equity in earnings of Keller Net income Retained earnings, 1/1/21 Net income (above) Dividends declared Retained earnings, 12/31/21 Cash Accounts receivable Inventory Investment in Keller Land Buildings and equipment (net) Total assets Liabilities Common stock Additional paid-in capital Retained earnings, 12/31/21 Total liabilities and equities Gibson Company Keller Company $ (1,030,000) 730,000 110,000 (78,000) $ (730,000) 530,000 70,000 0 $ (268,000) $ (130,000) (268,000) $ (1,346,000) $ (735,000) (130,000) 140,000 40,000 $ (1,474,000) $ (825,000) $ 192,000 $ 90,000 640,000 550,000 0 620,000 530,000 402,000 620,000 1,065,000 200,000 519,000 $ 2,998,000 $ $ 2,430,000 (704,000) $ (985,000) (820,000) (1,474,000) 0 (550,000) (70,000) (825,000) $ (2,998,000) $ (2,430,000) (Note: Parentheses indicate a credit balance.) a. Prepare a worksheet to consolidate the separate 2021 financial statements for Gibson and Keller. b. How would the consolidation entries in requirement (a) have differed if Gibson had sold a building on January 2, 2020, with a $175,000 book value (cost of $370,000) to Keller for $330,000 instead of land, as the problem reports? Assume that the building had a 10-year remaining life at the date of transfer