Unilivar Corporation acquired 80% of Mayori Companys ownership on January 1, 2022, for $90,000. At that date, the fair value of the noncontrolling interest was $30,000. At that date, Mayori reported capital stock outstanding of $70,000 and retainedearnings of $30,000.The book valuesand fair values of Sweets assets and liabilities were equal, except for Mayoris buildings and equipment, which were worth $10,000 more than book value. Accumulated depreciation on the buildings and equipment was $15,000 on the acquisition date. Buildings and equipment are depreciated on a 10-year basis. Trial balance for December 31 2021 is as follows:

Item	Unilivar Corp.	Mayori Corp.
Debit ($)	Credit ($)	Debit ($)	Credit ($)
Cash	71,800		30,000
Account Receivable	75,000		20,000
Inventory	96,500		15,000
Land	50,000		50,000
Building & Equipment	350,000		120,000
Investment in Mayori Co.	100,800
Cost of Goods Sold	145,000		120,000
Wage Expense	35,000		20,000
Depreciation Expenses	25,000		15,000
Interest Expenses	12,000		4,000
Other Expenses	23,000		16,000
Dividend Declared	30,000		10,000
Acc. Depreciation		170,000		30,000
Account Payable		57,300		30,000
Wages Payable		14,000		10,000
Notes Payable		150,000		50,000
Common Stock		200,000		70,000
Retained Earning		130,000		30,000
Sales		280,000		200,000
Income from Mayori Co		12,800
Total	1,014,100	1,014,100	420,000	420,000

The management of Unilivar concluded on December 31, 2022, that goodwill from its purchase of Mayori shares had been impaired and the correct carrying amount was $2,000.

Required:

1. Give the elimination entries needed for December 31, 2022!

1. Prepare a consolidation worksheet for December31 2022 in a good form!