The Indlividual financial statements for Glbson Company and Keller 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 $660,000. At the acquisition date, the falr value of the noncontrolling interest was $440,000 and Keller's book value was $880,000. Keller had developed internally a customer llst 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. Glbson uses the partial equity method to account for its investment in Keller. Gibson sold Keller land with a book value of $60,000 on January 2, 2020, for $130,000. Keller still holds this land at the end of the current year. Keeller regularly transfers inventory to Gibson. In 2020, it shipped inventory costing $162,000 to Glbson at a price of $270,000. During 2021 , intra-entity shipments totaled $320,000, aithough the original 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 2021 . Note: Parentheses indicate a credit balance.) a. Prepare a worksheet to consolidate the separate 2021 financlal statements for Glbson and Keller. b. How would the consolidation entries in requirement (a) have differed If Gibson had sold a bullding on January 2, 2020, with a $120,000 book value (cost of $260,000 ) to Keller for $220,000 instead of land, as the problem reports? Assume that the bullding had a 10 -year remaining life at the date of transfer. Complete this question by entering your answers in the tabs below. Prepare a worksheet to consolidate the separate 2021 financial statements for Gibson and Keller. (Do not round intermediate caliculationa. For accountor where multiple consalidition entries are required, combine ail debit entries into one amount and enter this arnount in the debit column of the workaheed similarly, combine all credit entries into one amount and enter this amount in the credit column of the workeheet. Input ali amounts as ponitive values) Consolidation Worksheet Entries Prepare Entry *TA to defer the intra-entity gain as of the beginning of the year. Note: Enter debits before eredits. Consolidation Worksheet Entries Prepare Entry ED to remove the excess depreciation for the current year created by the transfer price. Note: Enter debits before credits