the end of $2024.$

Note: Parentheses indicate a credit balance.

Required:

a$.$ Prepare 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.