Required: a. worksheet to consolidate the separate 2024 financial statements for Abbey and Bellstar. b. How would the consolidation entries in requirement (a) have differed if Abbey had sold a building on January 2, 2023, with a $80,000 book value (cost of $180,000) to Bellstar for $140,000 instead of land, as the problem reports? Assume that the building had a 10-year remaining life at the date of transfer. Do worksheet to consolidate the separate 2024 financial statements for Abbey and Bellstar. Note: Do not round intermediate calculations. 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.