On January $1,2020,$ Mcllroy, Inc., acquired a $60$ percent interest in the common stock of Stinson, Inc., for $$383,400.$ Stinson's book value on that date consisted of common stock of $$100,000$ and retained earnings of $$226,700.$ Also, the acquisition$-$date fair value of the $40$ percent noncontrolling interest was $$255,600.$ The subsidiary held patents $($with a $10-$year remaining life$)$ that were undervalued within the company's accounting records by $$88,000$ and an unrecorded customer list $(15-$year remaining life$)$ assessed at a $$63,900$ 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:

$\backslash$table$[[$Year$,$Cost to McIlroy,Transfer Price,Ending Balance$],[2020,$$$138,300,$$$172,875,($at transfer price$)],[2021,112,800,150,400,$$$57,625$

Prepare a consolidated worksheet to determine appropriate balances for external financial reporting as of December $31,2021.($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. Input all amounts as positive values.$)$