The Individual financial statements for Gibson Company and Koller Company for the year ending December 31, 2021, follow. Gibson acquired a 60 percent interest in Keller on January 1, 2020, In exchange for various considerations totaling $420,000. At the acquisition date, the fair value of the noncontrolling interest was $280,000 and Keller's book value was $550,000. Keller had developed internally a customer list that was not recorded on its books but had an acquisition date fair value of $150,000. This Intangible asset is being amortired over 20 years, Gibson uses the partial equity method to account for its Investment In Keller Gibson sold Keller land with a book value of $70,000 on January 2, 2020, for $10,000. Keller still holds this land at the end of the current year Keller regularly transfers Inventory to Gibson. In 2020, t shipped Inventory costing $130,000 to Gibson at a price of $200,000. During 2021, Intra-entity shipments totaled $250,000, although the original cost to Ketler was only $150,000. 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 $70,000 at the end of 2021 Gibson Keller Company Company Sales $ (850,000) $ (550,600) Cost of goods sold 550,000 350,000 Operating expenses 150,000 50,000 Equity in earnings of Keller (90,000) Net income $ (240,000) $(158,880) Retained earnings, 1/1/21 s(1,166,000) (645,000 Net income (above 1248,000) (158,000) Dividends declared 148,000 50,000 Retained earnings, 12/31/21 $(1,266,000) $ (745, 800) Cash 174,000 $ 60,000 Accounts receivable 366,000 460,000 Inventory 440,000 370,000 Investnent in Keller 813,000 Land 160,000 440,000 Buildings and equipment (net) 581,000 350.000 Total assets $ 2,454,000 $ 1,680,000 Liabilities $ (548,000 $475,000) Common stock (640,000 (370,000) Additional paid-in capital (98,000) Retained earnings, 12/31/21 (1,266,000) (745, 800) Total liabilities and equities $(2,454,900) $(1,680,000) $ $ (Note: Parentheses indicate a credit balance.) a. Prepare a worksheet to consolidate the separate 2021 financial statements for Gibson and Keller b. How would the consolidation entries in requirement a) have differed if Gibson had sold a building on January 2, 2020, with a $85,000 book value cost of $190.000) to Keller for $150,000 instead of land, as the problem reports? Assume that the building bad a 10-year remaining life at the date of transfer