The two following separate cases show the financial position of a parent company and its subsidiary company on November 30, 2014, just after the parent had purchased 90% of the subsidiarys stock:

		Case I					Case II
		P Company		S Company			P Company		S Company
Current assets		$ 874,400		$259,700			$ 782,200		$280,700
Investment in S Company		191,600					191,600
Long-term assets		1,398,400		403,300			1,200,600		403,300
Other assets		90,200		40,400			70,700		69,700
Total		$2,554,600		$703,400			$2,245,100		$753,700
Current liabilities		$ 636,900		$268,100			$ 693,600		$260,500
Long-term liabilities		855,100		289,400			919,400		271,800
Common stock		605,700		180,400			605,700		180,400
Retained earnings		456,900		(34,500	)		26,400		41,000
Total		$2,554,600		$703,400			$2,245,100		$753,700

Case I: Prepare a November 30, 2014, consolidated balance sheet workpaper. Any difference between book value of equity and the value implied by the purchase price relates to subsidiary long-term assets. (Round answers to 0 decimal places, e.g. 125.)

P COMPANY AND SUBSIDIARY Consolidated Balance Sheet Workpaper November 30, 2014
		P		S			Eliminations				Noncontrolling		Consolidated
Case I		Company		Company			Dr.		Cr.		Interest		Balance
Current Assets		$874,400		$259,700			$		$		$		$
Investment in S Company		191,600
Difference between Implied and Book Value
Long-term Assets		1,398,400		403,300
Other Assets		90,200		40,400
Total Assets		2,554,600		703,400
Current Liabilities		636,900		268,100
Long-term Liabilities		855,100		289,400
Common Stock:
P Company		605,700
S Company				180,400
Retained Earnings
P Company		456,900
S Company				(34,500	)
Noncontrolling Interest											$
Total Liabilities and Equity		$2,554,600		$703,400			$		$