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 $660,000. At the acquisition date, the fair value of the noncontrolling interest was $440,000 and Keller's book value was $880,000. Keller had developed internally a customer list that was not recorded on its books but had an acquisition-date fair value of $220,000. 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 $130,000, Keller still holds this land at the end of the current ye ar Keller regularly transfers inventory to Gibson. In 2017, it shipped inventory costing $162,000 to Gibson at a price of $270,000. During 2018, intra-entity shipments totaled $320,000, although the origin al cost to Keller was only $224,000 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 $65,000 at the end of 2018. Gibson Company Keller Company Sales Cost of goods sold Operating expenses Equity in earnings of Keller $ (920,000) (620,000) 420,000 85,000 Net income Retained earnings, 1/1/18 Net income (above) Dividends declared 620,000 110,000 (69,000) $ (259,000) S (1,236,000) (259,000) 130,000 (115,000) (680,000) 30,000 (115,000) (1,365,000) (765,000) Retained earnings, 12/31/18 Cash Accounts receivable Inventory Investment in Keller Land Buildings and equipment (net $ 181,00080,000 530,000 440,000 380,000 510,000 903,000 230,000 510,000 508,000 420,000 1,980,000 2,712,000 Total assets Liabilities Common stock Additional paid-in capital Retained earnings, 12131/18 S (637,000) (710,000) (695,000) (440,000) (80,000) (765,000) 1,365,000) Total liabilities and equities (2,712,000) (1,980,000) (Note: Parentheses indicate a credit balance.) a. Prepare a worksheet to consolidate the separate 2018 financial statements for Gibson and Keller