This is a consolidation question. Any help would be much appreciated:

S. If as at December 31, 2025, you have been provided with the following GIL balances for Par Inc. and Sub Inc. 12 marks [see breakdown below]: A5 at December 31, Far Inc. Sub Inc. 2025: (carrying value} [carrying value) Accounts Receivable $145,000 $15,000 Inventory $130,000 $155,000 Equipment (net) $945,000 $344,000 Accounts Payable $35,000 $150,000 Calculate the Consolidated accounts as at December 31, 2025: Ensure you use the necessary a_djustments from all your calculations. 3. Account Receivable 1 mark b. Inventory 2 marks c. Equipment (net) 2 marks 0. Goodwill '1 mark e. Consolidated Retained earnings 4 marks f. NCI 2 marks