Tyler Company acquired all of Jasmine Companys outstanding stock on January 1, 2016, for $274,700 in cash. Jasmine had a book value of only $204,900 on that date. However, equipment (having an eight-year remaining life) was undervalued by $71,200 on Jasmines financial records. A building with a 20-year remaining life was overvalued by $15,400. Subsequent to the acquisition, Jasmine reported the following:

	Net Income			Dividends Declared
2016	$	73,800		$	10,000
2017		74,500			40,000
2018		39,000			20,000

In accounting for this investment, Tyler has used the equity method. Selected accounts taken from the financial records of these two companies as of December 31, 2018, follow:

	Tyler Company				Jasmine Company
Revenuesoperating	$	(430,000	)		$	(195,000	)
Expenses		215,000				96,500
Equipment (net)		462,000				97,500
Buildings (net)		340,000				93,600
Common stock		(290,000	)			(64,500	)
Retained earnings, 12/31/18		(446,000	)			(225,000	)

Determine the following account balances as of December 31, 2018:

A. Investment in Jasmine Company

B. Equity in Subsidiary Earnings

C. Consolidated Net Income

D. Consolidated Equipment (net)

E. Consolidated Buildings (net)

F. Consolidated Goodwill (net)

G. Consolidated Common Stock

H. Consolidated Retained Earnings 12/31/18