On January $1,2020,$ Mcllroy, Inc., acquired a $60$ percent interest in the common stock of Stinson, Inc., for $$346,200.$ Stinson's book

value on that date consisted of common stock of $$100,000$ and retained earnings of $$204,600.$ Also, the acquisition$-$date fair value of

the $40$ percent noncontrolling interest was $$230,800.$ The subsidiary held patents $($with a $10-$year remaining life$)$ that were undervalued

within the company's accounting records by $$79,900$ and an unrecorded customer list $(15-$year remaining life$)$ assessed at a $$55,800$

fair value. Any remaining excess acquisition$-$date fair value was assigned to goodwill. Since acquisition, Mcllroy has applied the equity

method to its Investment in Stinson account and no goodwill impairment has occurred. At year$-$end, there are no intra$-$entity payables

or receivables.

Intra$-$entity inventory sales between the two companies have been made as follows:

The individual financial statements for these two companies as of December $31,2021,$ and the year then ended follow:$\backslash$table$[[$MCILROY$,$ INC., AND STINSON, INC.$],[$Consolidation Worksheet$],[$For Year Ending December $31,2021],[,$Mcllroy,Stinson,Consolidation Entries,$NCl,\backslash$table$[[$Consolidated$],[$Totals$]]],[$Accounts$,$Debit,Credit$],[$Sales$,$$$,(738,000),$$$,(371,000),$$$(1,109,000),,,$$$(1,109,000)$

$($Note: Parentheses indicate a credit balance.$)$Prepare a consolidated worksheet to determine appropriate balances for external financial reporting as of December $31,2021.$