how to solve this, the current solution didn't really answer the question.

P6-1 Downstream sale of land Rashed QSC is a 90 percent-owned subsidiary of Nase QSC. The separate trial balance for the year ended in 2014 for both companies is as follows: Debits Nase QSC Rashed QSC Cash $ 200 $ 100 Accounts receivable 300 200 Inventory 700 800 Land 1,200 700 Equipment 400 400 Investment in Rashed QSC 2.880 0 Cost of sales 2,400 1,700 Other expenses 200 200 Dividends 300 100 Total $ 8,580 $ 4,200 Credits Accounts payable Common stock Retained Earnings Sales Gain on sale of land Total $ 100 2.200 2,980 3.100 200 $8.580 $ 100 1,000 800 2.300 0 $ 4,200 ADDITIONAL INFORMATION 1. During 2014, Rashed QSC sells inventories for $700,000 to Nase QSC. Nase QSC s inventories at Decem- ber 31, 2014, include an unrealized profit of $100,000. 2. On March 1, 2014, Rashed QSC purchases land for $500,000 from Nase QSC. The value of the land in Nase QSC's book at this date is $300,000. 3. Nase QSC's accounts receivable at the end of 2014 includes $100,000 due from Rashed QSC. 4. Any fair value/book value differential is due to goodwill. REQUIRED: Prepare consolidation workpapers for Nase QSC and Subsidiary for the year ended December 31, 2014