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 $480,000. At the acquisition date, the fair value of the noncontrolling interest was $320,000 and Keller's book value was $630,000. Keller had developed internally a customer list that was not recorded on its books but had an acquisition-date fair value of $170,000. 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 $160,000. Keller still holds this land at the end of the current year. Keller regularly transfers inventory to Gibson. In 2020, it shipped inventory costing $154,000 to Gibson at a price of $220,000. During 2021, intra-entity shipments totaled $270,000, although the original cost to Keller was only $175,500. 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. Sales Cost of goods sold Operating expenses Equity in earnings of Keller Net income Retained earnings, 1/1/21 Net income (above) Dividends declared Retained earnings, 12/31/21 Cash Accounts receivable Inventory Investment in Keller Land Buildings and equipment (net) Total assets Liabilities Common stock Additional paid-in capital Retained earnings, 12/31/21 Total liabilities and equities Gibson Company $ (870,000) 570,000 170,000 (84,000) $ (214,000) $(1,186,000) (214,000) 150,000 $(1,250,000) $ 176,000 370,000 460,000 819,000 180,000 503,000 $ 2,508,000 $ (598,000) (660,000) 0 (1,250,000) $(2,508,000) Keller Company $ (570,000) 370,000 60,000 0 $ (140,000) $ (655,000) (140,000) 60,000 $ (735,000) $ 80,000 480,000 390,000 0 460,000 370,000 $ 1,780,000 $ (585,000) (390,000) (70,000) (735,000) $(1,780,000) (Note: Parentheses indicate a credit balance.) a. Prepare a worksheet to consolidate the separate 2021 financial statements for Gibson and Keller. b. How would the consolidation entries in requirement (a) have differed if Gibson had sold a building on January 2, 2020, with a $95,000 book value (cost of $210,000) to Keller for $170,000 instead of land, as the problem reports? Assume that the building had a 10-year remaining life at the date of transfer