Separate company financial statements for Pop Corporation and its subsidiary, Son Company, at and for the year ended December 31, 2017, are summarized as follows (in thousands):

Additional Information
1. Pop Corporation acquired 13,500 shares of Son Company stock for $60 per share on January 1, 2016, when Son's stockholders' equity consisted of $600,000 capital stock and $60,000 retained earnings.
2. Son Company's land was undervalued when Pop acquired its interest, and accordingly, $80,000 of the fair value/book value differential was assigned to land. Any remaining differential is assigned to unrecorded patents with a 10-year remaining life.
3. Son Company owes Pop $20,000 on account, and Pop owes Son $20,000 on a note payable.
Required:
Prepare consolidated work-papers for Pop Corporation and Subsidiary for the year ended December 31, 2017?