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 1, 2017, in exchange for various considerations totaling $480,000. At the acquisition date, the fair value of the noncontrolling interest was $320,000 and Kellers 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 sold Keller land with a book value of $80,000 on January 2, 2017, for $160,000. Keller still holds this land at the end of the current year. Keller regularly transfers inventory to Gibson. In 2017, it shipped inventory costing $154,000 to Gibson at a price of $220,000. During 2018, 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 2018. Gibson Company Keller Company Sales $ (870,000 ) $ (570,000 ) Cost of goods sold 570,000 370,000 Operating expenses 170,000 60,000 Equity in earnings of Keller (84,000 ) 0 Net income $ (214,000 ) $ (140,000 ) Retained earnings, 1/1/18 $ (1,186,000 ) $ (655,000 ) Net income (above) (214,000 ) (140,000 ) Dividends declared 150,000 60,000 Retained earnings, 12/31/18 $ (1,250,000 ) $ (735,000 ) Cash $ 176,000 $ 80,000 Accounts receivable 370,000 480,000 Inventory 460,000 390,000 Investment in Keller 819,000 0 Land 180,000 460,000 Buildings and equipment (net) 503,000 370,000 Total assets $ 2,508,000 $ 1,780,000 Liabilities $ (598,000 ) $ (585,000 ) Common stock (660,000 ) (390,000 ) Additional paid-in capital 0 (70,000 ) Retained earnings, 12/31/18 (1,250,000 ) (735,000 ) Total liabilities and equities $ (2,508,000 ) $ (1,780,000 ) (Note: Parentheses indicate a credit balance.) Prepare a worksheet to consolidate the separate 2018 financial statements for Gibson and Keller. How would the consolidation entries in requirement (a) have differed if Gibson had sold a building 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.