The individual financial statements for Gibson Company and Keller Company for the yea ending December 31, 2021, follow. Gibson acquired a 60% interest in Keller on January 1, 2020 in exchange for various considerations totaling $570,000. At the acquisition date, the fair valu of the non-controlling interest was 380,000 and Keller's book value was $850,000. Keller ha developed internally a customer list that was not recorded on its books but had an acquisition date fair value of $100,000. This intangible asset is being amortized over 20 years. Gibson sold Keller land with a book value of $60,000 on January 2, 2020, for $100,000. Kelle still holds this land at the end of the current year. Keller reported Net Income $200,000 and Dividends for $20,000 in 2020. Keller regularly transfer inventory to Gibson. In 2020, it shipped inventory costing $100,000 Gibson at a price of $150,000. During 2021, intra-entity shipments totaled $200,000, although the original cost to Keller was only $140,000. In each of these years, 20% of the merchandis was not resold to outside parties until the period following the transfer. Gibson (800,000) Revenues Cost of Goods Sold Operating Expenses mcome of Keller Company Keller (500,000) 500,000 300,000 100,000 60,000 (79,800) Net Income (279,800) (140,000) Retained Earnings, 1/1/21 (1,067,000) (620,000) Net Income (279,800) (140,000) Dividend Paid 115,000 60,000 Retained Earnings, 12/31/21 (1,231,800) (700,000) Cash and receivables 177,000 90,000 Account Receivables 356,000 410,000 ventory 440,000 320,000 nvestment in Keller 672,800 Land 180,000 390,000 Building & Equipment (net) 496,000 300,000 Total Assets 2,321,800 1,510,000 Liabilities (480,000) (400,000) Common Stock (610,000) (320,000) Additional Paid-in Capital (90,000) Retained Earnings 12/31/21 (1,231,800) (700,000) Total Liabilities and Equity (2,321,800) (1,510,000) 1. What is the goodwill at the acquisition date? 2. What is the ECOBV amortization? 3. Determine the unrealized gain on the sale of land from Gibson to Keller in 2020? 4. Determine the unrealized profits on the transfer of inventory from Keller to Gibson in 2020 and 2021? 5. What is the consolidated total of noncontrolling interest appearing on the balance sheet? 6. Prepare the consolidation journal entries 7. Complete the consolidation Worksheet and then answer the following questions: a. What is the total consolidated revenue? b. What is the total consolidated cost of goods sold? c. What is the consolidated total for equipment (net) at December 31?