Could you help me solve this problem please? Chapman Company obtains 100 percent of Abernethy Companys stock on January 1, 2017. As of that date, Abernethy has the following trial balance: Debit Credit Accounts payable $ 59,900 Accounts receivable $ 43,700 Additional paid-in capital 50,000 Buildings (net) (4-year remaining life) 123,000 Cash and short-term investments 80,500 Common stock 250,000 Equipment (net) (5-year remaining life) 270,000 Inventory 138,500 Land 118,500 Long-term liabilities (mature 12/31/20) 175,000 Retained earnings, 1/1/17 257,100 Supplies 17,800 Totals $ 792,000 $ 792,000 During 2017, Abernethy reported net income of $112,000 while declaring and paying dividends of $14,000. During 2018, Abernethy reported net income of $163,250 while declaring and paying dividends of $54,000. Assume that Chapman Company acquired Abernethys common stock for $651,550 in cash. As of January 1, 2017, Abernethys land had a fair value of $132,100, its buildings were valued at $166,600, and its equipment was appraised at $242,750. Chapman uses the equity method for this investment. Prepare consolidation worksheet entries for December 31, 2017, and December 31, 2018