The individual financial statements for Gibson Company and Keller Company for the year ending December 31, 2023, follow. Gibson acquired a 60 percent interest in Keller on January 1, 2022 , in exchange for various considerations totaling $570,000. At the acquisition date, the fair value of the noncontrolling interest was $380,000 and Keller's book value was $850,000. Keller had developed internally a customer list that was not recorded on its books but had an acquisition-date fair value of $100,000. This intangible asset is being amortized over 20 years. Gibson uses the equity method to maintain its Investment in Keller account. Gibson sold Keller land with a book value of $60,000 on January 2, 2022, for $100,000. Keller still holds this land at the end of the current year of 2023. Keller regularly transfers inventory to Gibson. In 2022, it shipped inventory costing $100,000 to Gibson at a price of $150,000. During 2023, intra-entity shipments totaled $200,000, although the original cost to Keller was only $140,000. In each of these years, 20 percent of the merchandise was not resold to outside parties until the period following the transfer. Gibson owed Keller $40,000 at the end of 2023 (i.e., intra-entity payables) 2. (37 points) Complete the provided worksheet (in Excel) to consolidate the separate 2023 financial statements of Gibson and Keller and do the following: - Prepare consolidation entries (Hint: There are ten consolidation entries.) - Determine net income to the NCI and Gibson - Determine the ending balance of the NCI account - Determine consolidation totals