Problem Company owns 90 percent of Solution Dairys stock. The balance sheets of the two companies immediately after the Solution acquisition showed the following amounts:

	Problem Company	Solution Dairy
Assets
Cash & Receivables	$ 137,000	$ 71,000
Inventory	223,000	91,000
Land	71,000	46,000
Buildings & Equipment (net)	390,000	228,000
Investment in Solution Dairy	270,900
Total Assets	$ 1,091,900	$ 436,000
Liabilities & Stockholders Equity
Current Payables	$ 69,000	$ 32,000
Long-Term Liabilities	254,900	133,000
Common Stock	389,000	63,000
Retained Earnings	379,000	208,000
Total Liabilities & Stockholders Equity	$ 1,091,900	$ 436,000

The fair value of the noncontrolling interest at the date of acquisition was determined to be $30,100. The full amount of the increase over book value is assigned to land held by Solution. At the date of acquisition, Solution owed Problem $10,000 plus $1,400 accrued interest. Solution had recorded the accrued interest, but Problem had not.

Required:

Prepare a consolidated balance sheet worksheet.

Note: Values in the first two columns (the "parent" and "subsidiary" balances) that are to be deducted should be indicated with a minus sign, while all values in the "Consolidation Entries" columns should be entered as positive values. For accounts where multiple adjusting entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet.