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 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 and 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 S (920,000) (620,000) 420,000 85,000 620,000 110,000 (69,000) Net income Retained earnings, 1/1/18 Net income (above) Dividends declared S (259,000) (115,000) S (1,236,000) (680,000) (115,000) 130,00030,000 (259,000) Retained earnings, 12/3118 Cash Accounts receivable Inventory Investment in Keller Land Buildings and equipment (net $ (1,365,000) $ 181,000 380,000 510,000 903,000 230,000 508,000 (765,000) 80,000 530,000 440,000 510,000 420,000 $ 2,712,000 1,980,000 Total assets Liabilities Common stock Additional paid-in capital Retained earnings, 12/31118 (637,000) (695,000) (440,000) (80,000) 765,000) (2,712,000) (1,980,000) (710,000) (1.365,000) Total liabilities and equities (Note: Parentheses indicate a credit balance.) a. Prepare a worksheet to consolidate the separate 2018 financial statements for Gibson and Keller