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 2, 2017, in exchange for various considerations totaling $570,000.At the acquisition date, the fair value of the noncontrolling interest was $380,000 and Keller's book value was $850,000.Keller had 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, 2017, for $100,000.Keller still holds this land at the end of the current year.

Keller regularly transfers inventory to Gibson.In 2017, it shipped inventory costing $100,000 to Gibson at a price of $150,000.During 2018, intra-entity shipments totaled $200,000, although the original cost to Keller was only $140,000.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 2018.

Question: Show a worksheet to consolidate the separate 2018 financial statements for Gibson & Keller.

**There should be a total of 11 consolidated entries**