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 $780,000. At the acquisition date, the fair value of the noncontrolling interest was $520,000 and Keller's book value was $1,040,000. Keller had developed internally a customer list that was not recorded on its books but had an acquisition-date fair value $260,000. 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 $80,000 on January 2, 2020, for $170,000. Keller still holds this land at the end of the current year. Keller regularly transfers inventory to Gibson. In 2020, it shipped inventory costing $217,000 to Gibson at a price of $310,000. During 2021, intra-entity shipments totaled $360,000, although the original cost to Keller was only $234,000. 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 $40,000 at the end of 2021. Keller Company Sales Gibson Company (960,000) $ (660,000) Cost of goods sold 660,000 460,000 Operating expenses 150,000 35,000 Equity in earnings of Keller (99,000) 0 Net income $ (249,000) $ (165,000) Retained earnings, 1/1/21 $ (1,276,000) $ (700,000) Net income (above) (249,000) (165,000) Dividends declared 150,000 50,000 Retained earnings, 12/31/21 $ (1,375,000) $ (815,000) Cash $ 185,000 $ 70,000 Accounts receivable 388,000 570,000 Inventory 550,000 480,000 Investment in Keller 981,000 0 Land 130,000 550,000 Buildings and equipment (net) 512,000 460,000 Total assets $ 2,746,000 $ 2,130,000 Liabilities $ (621,000) $ (755,000) Common stock (750,000) (480,000) Additional paid-in capital 0 (80,000) Retained earnings, 12/31/21 (1,375,000) (815,000) Total liabilities and equities $ (2,746,000) $ (2,130,000) (Note: Parentheses indicate a credit balance.) Prepare a worksheet to consolidate the separate 2021 financial statements for Gibson and Keller.