Please complete all graphs!!!

c. Prepare a consolidated balance sheet in good form. Note: Amounts to be deducted should be indicated with a minus sign. Consolidation Worksheet Entries D Record the basic consolidation entry. Note: Enter debits before credits. Consolidation Worksheet Entries Record the optional accumulated depreciation consolidation entry. Note: Enter debits before credits. \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline Total Assets & & & & & & & & & & \\ \hline \multirow{2}{*}{\multicolumn{11}{|c|}{ Liabilities and Equity }} \\ \hline & & & & & & & & & & \\ \hline \multicolumn{11}{|l|}{ Accounts payable } \\ \hline \multicolumn{11}{|l|}{ Mortgage payable } \\ \hline Common stock & & & & & & & & & & \\ \hline \multicolumn{11}{|l|}{ Rotained earnings } \\ \hline \multicolumn{11}{|l|}{NCl in NA of Smart Corporation } \\ \hline Total Liabilities and Equity & $ & 0 & $ & 0 & & 0 & s & 0 & $ & 0 \\ \hline \end{tabular} Consolidation Worksheet Entries Record the entry to eliminate the intercompany accounts. Note: Enter debits before credits. Consolidation Worksheet Entries Record the excess value (differential) reclassification entry. Note: Enter debits before credits. \begin{tabular}{|l|r|r|} \hline & & \\ \hline & & \\ \hline Total Assets & & \\ \hline Liabilities & & \\ \hline & & \\ \hline & & \\ \hline Stockholders' Equity: & & \\ \hline Controlling Interest: & & \\ \hline & & \\ \hline & & \\ \hline Total Controlling Interest & & \\ \hline & & \\ \hline & & \\ \hline Total Stockholders' equity & & \\ \hline Total Liabilities and Stockholders' Equity & & \\ \hline \end{tabular} Phone Corporation acquired 70 percent of Smart Corporation's common stock on December 31, 20X4, for $91,000. At that date, the fair value of the noncontrolling interest was $39,000. Data from the balance sheets of the two companies included the following amounts as of the date of acquisition: At the date of the business combination, the book values of Smart's assets and liabilities approximated fair value except for inventory. which had a fair value of $91,000, and buildings and equipment, which had a fair value of $205,000. At December 31, 20X4, Phone reported accounts payable of $13,700 to Smart, which reported an equal amount in its accounts receivable. Required: a. Prepare the consolidation entry or entries needed to prepare a consolidoted balance sheot immediately following the business combination. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Consolidation Worksheet Entries Record the excess value (differential) reclassification entry. Note: Enter debits before credits