Look at two inages below from the problem and question $!$

At year$-$end, there were no intra$-$entity receivables or payables.

Using the acquisition method, prepare the worksheet to consolidate these two companies. $($For accounts where multiple consolidation entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet. Amounts in the Debit and Credit columns should be entered as positive. Negative amounts for the Noncontrolling Interest and Consolidated Totals columns should be entered with a minus sign.$)$