Common stock		(200,000	)			(120,000	)			(100,000	)			(200,000	)
Retained earnings, 12/31/21		(1,014,500	)			(801,000	)			(144,700	)			(954,828	)
Noncontrolling interest in Delta Company, 12/31/21		0				0				0				(207,482	)
Noncontrolling interest in Omega Company, 12/31/21		0				0				0				(109,860	)
Total liabilities and equities	$	(2,017,000	)		$	(1,573,500	)		$	(533,700	)		$	(3,216,170	)

Note: Parentheses indicate a credit balance.

Develop the worksheet entries necessary to derive these reported balances: (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

1. Prepare entry S1 to eliminate stockholders' equity accounts of Omega.

2. Prepare entry S2 to eliminate stockholders' equity accounts of Delta.

3. Prepare entry A to recognize allocations attributed to specific accounts at acquisition date for 2021.

4. Prepare Entry I1 to eliminate the intra-entity income accrual found on Alpha's records.