Please complete the table in the picture provided. January $1,2023.$ The remaining $20$ percent of Devine's shares also traded actively at $$6\mathrm{.}20$ per share before and after Holtz's $\backslash$table$[[$HOLTZ CORPORATION AND DEVINE, INCORPORATED$],[$Consolidation Worksheet$],[$For Year Ending December $31,2024],[$Accounts$,\backslash$table$[[$Holtz$],[$Corporation$]],\backslash$table$[[$Devine$],[$Incorporated$]],$Consolidation Entries,$\backslash$table$[[$Noncontrolling$],[$Interest$]],\backslash$table$[[$Consolidated$],[$Totals$]]],[$Debit$,$Credit$],[$Sales$,$$ $(774,000),$$ $(315,500),,,,$$ $1,089,500],[$Cost of goods sold,$247,000,122,000,,,,369,000],[$Operating expenses,$304,000,100,500,,,,],[$Dividend income,$(16,000),0,16,000,,,0],[$Separate company net income,$ $(239,000),$$ $(93,000),,,,],[$Consolidated net income,,,,,,$],[$Net income attributable to noncontrolling interest,,,,,,$],[$Net income attributable to Holtz Corporation,,,,,,$],[$Retained earnings, $1/1/24,$$$(721,000),$$$(217,000),,,,],[$Net income,$(239,000),(93,000),,,,],[$Dividends declared,$50,000,20,000,,,,],[$Retained earnings, $12/31/24,$$ $(910,000),$$$(290,000),,,,],[$Current assets,$ $386,000,$$ $149,000,,,,],[$Investment in Devine, Incorporated,$496,000,0,,,,],[$Buildings and equipment $($net$),805,000,320,000,,,,],[$Trademarks$,163,000,203,000,,,,],[$Goodwill$,0,0,,,,],[$Total assets,$ $1,850,000,$$ $672,000,,,,],[$Liabilities$,$$ $(620,000),$$$(282,000),,,,],[$Common stock,$(320,000),(100,000),,,,],[$Retained earnings, $12/31/24($above$),(910,000),(290,000),,,,],[$Noncontrolling interest in Devine, $1/1,,,,,,],[$Noncontrolling interest in Devine, $12/31,,,,,0,],[$Total liabilities and equities,$$(1,850,000),$$$(672,000),$$$,16,000,\backslash$table$[[$$$,0]],,]]$

acquisition. An appraisal made on that date determined that all book values appropriately reflected the fair values of Devine's

underlying accounts except that a building with a $5-$year future life was undervalued by $$51,000$ and a fully amortized trademark with

an estimated $10-$year remaining life had a $$87,000$ fair value. At the acquisition date, Devine reported common stock of $$100,000$ and

a retained earnings balance of $$147,000.$

Following are the separate financial statements for the year ending December $31,2024$:

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

Required:

a$.$ Prepare a worksheet to consolidate these two companies as of December $31,2024.$