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 $870,000. At the acquisition date, the fair value of the noncontrolling interest was $580,000 and Kellers book value was $1,160,000. Keller had developed internally a customer list that was not recorded on its books but had an acquisition-date fair value of $290,000. This intangible asset is being amortized over 20 years. Gibson sold Keller land with a book value of $50,000 on January 2, 2017, for $120,000. Keller still holds this land at the end of the current year. Keller regularly transfers inventory to Gibson. In 2017, it shipped inventory costing $238,000 to Gibson at a price of $340,000. During 2018, intra-entity shipments totaled $390,000, although the original cost to Keller was only $253,500. 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 $55,000 at the end of 2018. Gibson Company Keller Company Sales $ (990,000 ) $ (690,000 ) Cost of goods sold 690,000 490,000 Operating expenses 180,000 50,000 Equity in earnings of Keller (90,000 ) 0 Net income $ (210,000 ) $ (150,000 ) Retained earnings, 1/1/18 $ (1,306,000 ) $ (715,000 ) Net income (above) (210,000 ) (150,000 ) Dividends declared 120,000 65,000 Retained earnings, 12/31/18 $ (1,396,000 ) $ (800,000 ) Cash $ 188,000 $ 100,000 Accounts receivable 394,000 600,000 Inventory 580,000 510,000 Investment in Keller 1,002,000 0 Land 160,000 580,000 Buildings and equipment (net) 515,000 490,000 Total assets $ 2,839,000 $ 2,280,000 Liabilities $ (663,000 ) $ (900,000 ) Common stock (780,000 ) (510,000 ) Additional paid-in capital 0 (70,000 ) Retained earnings, 12/31/18 (1,396,000 ) (800,000 ) Total liabilities and equities $ (2,839,000 ) $ (2,280,000 ) (Note: Parentheses indicate a credit balance.) Prepare a worksheet to consolidate the separate 2018 financial statements for Gibson and Keller. How would the consolidation entries in requirement (a) have differed if Gibson had sold a building with a $155,000 book value (cost of $330,000) to Keller for $290,000 instead of land, as the problem reports? Assume that the building had a 10-year remaining life at the date of transfer.