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 $510,000. At the acquisition date, the fair value of the noncontrolling interest was $340,000 and Kellers book value was $670,000. Keller had developed internally a customer list that was not recorded on its books but had an acquisition-date fair value of $180,000. This intangible asset is being amortized over 20 years. Gibson sold Keller land with a book value of $85,000 on January 2, 2017, for $170,000. Keller still holds this land at the end of the current year. Keller regularly transfers inventory to Gibson. In 2017, it shipped inventory costing $149,500 to Gibson at a price of $230,000. During 2018, intra-entity shipments totaled $280,000, although the original cost to Keller was only $168,000. 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 $45,000 at the end of 2018. Gibson Company Keller Company Sales $ (880,000 ) $ (580,000 ) Cost of goods sold 580,000 380,000 Operating expenses 180,000 65,000 Equity in earnings of Keller (81,000 ) 0 Net income $ (201,000 ) $ (135,000 ) Retained earnings, 1/1/18 $ (1,196,000 ) $ (660,000 ) Net income (above) (201,000 ) (135,000 ) Dividends declared 110,000 65,000 Retained earnings, 12/31/18 $ (1,287,000 ) $ (730,000 ) Cash $ 177,000 $ 90,000 Accounts receivable 372,000 490,000 Inventory 470,000 400,000 Investment in Keller 834,000 0 Land 190,000 470,000 Buildings and equipment (net) 504,000 380,000 Total assets $ 2,547,000 $ 1,830,000 Liabilities $ (590,000 ) $ (620,000 ) Common stock (670,000 ) (400,000 ) Additional paid-in capital 0 (80,000 ) Retained earnings, 12/31/18 (1,287,000 ) (730,000 ) Total liabilities and equities $ (2,547,000 ) $ (1,830,000 ) (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 $100,000 book value (cost of $220,000) to Keller for $180,000 instead of land, as the problem reports? Assume that the building had a 10-year remaining life at the date of transfer.