the trial balance information for Pete and Sue for December 31, 2022 is below. No additional impairment occurred in 2022. Pete Corporation Sue Company Item Debit Credit Debit Credit Cash $45,500 $40,000 Accounts receivable 85,000 20,000 Inventory 97,000 30,000 Land 50,000 25,000 Buildings & Equipment 350,000 150,000 Investment in Sue Company 144,100 Cost of Goods Sold 145,000 114,000 Wage Expense 35,000 20,000 Depreciation Expense 25,000 10,000 Interest Expense 12,000 4,000 Other Expense 23,000 16,000 Dividends Declared 30,000 20,000 Accumulated Depreciation $170,000 $70,000 Accounts Payable $1,000 15,000 Wages Payable 14,000 6,000 Notes Payable 150,000 50,000 Common Stock 200,000 60,000 Retained Earnings 132,800 48,000 Sales 290,000 200,000 Income from Sue Company 33,800 $1.041.600 $1.041.600 $449.000 $449.000 a. Complete the consolidation worksheet below for 2022, including the Book Value and Excess Value tables. b. Prepare the consolidation entries for 2022