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 $840,000. At the acquisition date, the fair value of the noncontrolling interest was $560,000 and Keller's book value was $1,120,000. Keller had developed internally a customer list that was not recorded on its books but had an acquisition-date fair value of $280,000. 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 $90,000 on January 2, 2020, for $190,000. Keller still holds this land at the end of the current year. Keller regularly transfers inventory to Gibson. In 2020, it shipped inventory costing $198,000 to Gibson at a price of $330,000. During 2021, intra-entity shipments totaled $380,000, although the original cost to Keller was only $266,000. 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 $50,000 at the end of 2021. Gibson Company Keller Company Sales $ (980,000) $ (680,000) Cost of goods sold 680,000 480,000 Operating expenses 170,000 45,000 Equity in earnings of Keller (93,000) 0 Net income $ (223,000) $ (155,000) Retained earnings, 1/1/21 $ (1,296,000) $ (710,000) Net income (above) (223,000) (155,000) Dividends declared 115,000 60,000 Retained earnings, 12/31/21 $ (1,404,000) $ (805,000) Cash $ 187,000 $ 90,000 Accounts receivable 392,000 590,000 Inventory 570,000 500,000 Investment in Keller 1,011,000 0 Land 150,000 570,000 Buildings and equipment (net) 514,000 480,000 Total assets $ 2,824,000 $ 2,230,000 Liabilities (650,000) $ (825,000) Common stock (770,000) (500,000) Additional paid-in capital (100,000) Retained earnings, 12/31/21 (1,404,000) (805,000) Total liabilities and equities (2,824,000) $ (2,230,000) $ 0 (Note: Parentheses indicate a credit balance.) Prepare a worksheet to consolidate the separate 2021 financial statements for Gibson and Keller