Bolero Company holds 80 percent of the common stock of Rivera, Inc., and 30 percent of this subsidiary's convertible bonds. The following consolidated financial statements are for 2020 and 2021 (credit balances indicated by parentheses): Bolero Company and Consolidated Subsidiary Rivera 2020 2021 Revenues $ $ (850,000) 600,000 Cost of goods sold (980,000) 640,000 100,000 Depreciation and amortization 90,000 0 Gain on sale of building Interest expense Consolidated net income 30,000 (20,000) 30,000 (230,000) 11,000 (130,000) 9,000 to noncontrolling interest to parent company $ (121,000) $ (219,000) $ $ (371,000) Retained earnings, 1/1 Net income (300,000) (121,000) 50,000 (219,000) 100,000 Dividends declared Retained earnings, 12/31 $ (490,000) Cash. (371,000) 80,000 150,000 $ 150,000 140,000 Accounts receivable Inventory Buildings and equipment (net) 200,000 640,000 150,000 340,000 690,000 145,000 Databases Total assets $ 1,220,000 $ 1,465,000 Accounts payable $ (140,000) Bonds payable (400,000) (32,000) $ (100,000) (500,000) (41,000) Noncontrolling interest in Rivera Common stock (100,000) (130,000) Additional paid-in capital (177,000) (204,000) Retained earnings (371,000) (490,000) Total liabilities and equities. $(1,220,000) $(1,465,000) $ $ Additional Information for 2021 The parent issued bonds during the year for cash. . Amortization of databases amounts to $5,000 per year. The parent sold a building with a cost of $60,000 but a $30,000 book value for cash on May 11. The subsidiary purchased equipment on July 23 for $175,000 in cash. Late in November, the parent issued stock for cash. During the year, the subsidiary paid dividends of $10,000. Both parent and subsidiary pay dividends in the same year as declared. d. Prepare a worksheet to consolidate the financial statements of these two companies as of December 31, 2021. At year-end, there were no intra-entity receivables or payables