On January 1, 2010, Ejez acquired 75% of the shares of Campbell for $123,525. At this date, the statement of financial position of Campbell consisted of:

In relation to the assets of Campbell, the fair values at January 1, 2010, were:
Cash............... $ 5,000
Inventories............... 25,000
Plant................ 86,000
Equipment............... 51,000
Accounts receivable......... 4,000
Land ................ 80,000
The inventories were all sold and the accounts receivable all collected by December 31, 2010. The plant and equipment each have an expected useful life of five years. The plant was sold on December 31, 2013. The tax rate is 30%.
Additional information:
1. At January 1, 2013, the retained earnings of Campbell were $80,000.
2. During 2013, Campbell recorded net income of $18,000.
3. In December 2012, a dividend of $8,000 was declared by Campbell, and was paid in March 2013. An interim dividend of $5,000 was paid in July 2013, and a final dividend of $4,000 was declared in December 2013.
Required
(a) Prepare the consolidated financial statement adjustments of Ejez and its subsidiary, Campbell, at December 31, 2013.
(b) Calculate the balances in the following statement of financial position accounts as at December 31, 2013 with respect to the Campbell net assets that would be included on the Ejez consolidated financial statements:
€¢ Retained Earnings
€¢ NCI

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Share capital- 100,000 shares Retained earnings Liabilities Cash Inventories Plant (cost $100,000) Equipment (cost $80,000) Accounts receivable Land $5,000 20,000 80,000 50,000 5,000 60,000 $220,000 $100,000 60,000 60,000 $220,000