The individual financial statements for Gibson Company and Keller Company for the year ending December 31, 2013, follow. Gibson acquired a 60 percent interest in Keller on January 1, 2012, in exchange for various considerations totaling $600,000. At the acquisition date, the fair value of the noncontrolling interest was $400,000 and Kellers book value was $800,000. Keller had developed internally a customer list that was not recorded on its books but had an acquisition-date fair value of $200,000. This intangible asset is being amortized over 20 years. Gibson sold Keller land with a book value of $50,000 on January 2, 2012, for $110,000. Keller still holds this land at the end of the current year. Keller regularly transfers inventory to Gibson. In 2012, it shipped inventory costing $175,000 to Gibson at a price of $250,000. During 2013, intra-entity shipments totaled $300,000, although the original cost to Keller was only $195,000. 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 $55,000 at the end of 2013. Gibson Company Keller Company Sales $ (900,000) $ (600,000) Cost of goods sold 600,000 400,000 Operating expenses 200,000 75,000 Income of Keller Company (75,000) 0 Net income $ (175,000) $ (125,000) Retained earnings, 1/1/13 $ (1,216,000) $ (670,000) Net income (above) (175,000) (125,000) Dividends paid 120,000 75,000 Retained earnings, 12/31/13 $ (1,271,000) $ (720,000) Cash $ 179,000 $ 60,000 Accounts receivable 376,000 510,000 Inventory 490,000 420,000 Investment in Keller Company 864,000 0 Land 210,000 490,000 Buildings and equipment (net) 506,000 400,000 Total assets $ 2,625,000 $ 1,880,000 Liabilities $ (664,000) $ (640,000) Common stock (690,000) (420,000) Additional paid-in capital 0 (100,000) Retained earnings, 12/31/13 (1,271,000) (720,000) Total liabilities and equities $ (2,625,000) $ (1,880,000) (Note: Parentheses indicate a credit balance.) a. Prepare a worksheet to consolidate the separate 2013 financial statements for Gibson and Keller. (Leave no cells blank - be certain to enter "0" wherever required. Enter consolidation entries for Cost of goods sold in the order of (*G) Removal of unrealized gross profit from beginning figures and (TI) Elimination of intra-entity sales/purchases balances. Enter consolidation entries for investment in Keller Company in the order of (*C) Recognition of increase in book value and amortization relating to ownership of subsidiary, (S) Elimination of subsidiary's stockholders' equity, (I) Elimination of intra-entity income and (A) Allocation of subsidiary's fair value in excess of book value. Enter consolidation entries for NCI in Keller, 1/1/11 in the order of (S) Elimination of subsidiary's stockholders' equity and (A) Allocation of subsidiary's fair value in excess of book value. Enter consolidation entries for RE, 1/1/13Gibson in the order of (*TL) Elimination of effects of intra-entity transfer of land and (*C) Recognition of increase in book value and amortization relating to ownership of subsidiary. Enter consolidation entries for RE, 1/1/13Keller in the order of (*G) Removal of unrealized gross profit from beginning figures and (S) Elimination of subsidiary's stockholders' equity. Input all amounts as positive values except for the credit balances which should be entered with the minus sign.)