the following A

$\backslash$table$[[$Cash$,800000],[420000,1220000],[$Accounts receivable,$1200000],[380000,1580000],[$Inventory$,1900000],[490000,2390000],[$Equity investment,$1760000],[-,-],[$Property plant & equipment net,$6000000],[910000,7150000],[$Patent list,$],[,210000],[$Goodwill$,-],[,400000],[,$$$11660000],[$$$2200000,$$$12950000],[$Liabilities and stockholders' equity,$--],[-,],[$Accounts payable,$900000],[150000,1050000],[$Accrued liabilities,$1340000],[240000,1580000],[$Long$-$term liabilities,$4000000],[550000,4550000],[$Common stock,$720000],[110000,720000],[$APIC$,1200000],[150000,1200000],[$Retained earnings,$3500000],[1000000,3850000],[,$$$11660000],[$$$2200000,$$$12950000]]$ d$.$ What was the subsidiary's retained earnings balance on the acquisition date? You should assume the Common Stock and APIC have not changed since the acquisition date. $($Hint: You will need to use an account that does

not change after the acquisition date.$)$

$ f$.$ Provide the consolidation entries for the year ending December $31,2019.$

$\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|$c$|$c$|\}$

$\backslash$hline $\backslash$multirow$[$t$]\{2\}\{*\}\{\}$ & $\backslash$multicolumn$\{4\}\{|$c$|\}\{$Consolidation Journal$\}\backslash \backslash$

$\backslash$hline & $\backslash$multicolumn$\{2\}\{|$l$|\}\{$Description$\}$ & Debit & Credit $\backslash \backslash$

$\backslash$hline $\backslash$multirow$[$t$]\{2\}\{*\}\{[$ADJ$]\}$ & Equity investment & $-$v & $1,810,000\backslash (\backslash$times $\backslash )$ & $\backslash (0\backslash$checkmark $\backslash )\backslash \backslash$

$\backslash$hline & BOY Retained Earnings $-$ Parent & $\backslash (\backslash$bigcirc $\backslash )$ & $\backslash (0\backslash$checkmark $\backslash )$ & $2,000,000\backslash (\backslash$times $\backslash )\backslash \backslash$

$\backslash$hline $\backslash$multirow$[$t$]\{2\}\{*\}\{[$C$]\}$ & Investment income & $-$ & $100,000$ & $\backslash (0\backslash$checkmark $\backslash )\backslash \backslash$

$\backslash$hline & Dividends & $-$v & $\backslash (0\backslash$checkmark $\backslash )$ & $100,000\backslash \backslash$

$\backslash$hline $\backslash$multirow$[$t$]\{4\}\{*\}\{[$E$]\}$ & Common Stock & & $110,000$ & $\backslash (0\backslash$checkmark $\backslash )\backslash \backslash$

$\backslash$hline & APIC & & $150,000$ & $\backslash (0\backslash$checkmark $\backslash )\backslash \backslash$

$\backslash$hline & BOY Retained Earnings $-$ Subsidiary & $-$v & $840,000$ & $\backslash (0\backslash$checkmark $\backslash )\backslash \backslash$

$\backslash$hline & Equity investment & $-$v & $\backslash (0\backslash$checkmark $\backslash )$ & $1,760,000\backslash (\backslash$times $\backslash )\backslash \backslash$

$\backslash$hline $\backslash$multirow$[$t$]\{4\}\{*\}\{[$ A $]\}$ & PPE, net & & $1,250,000\backslash (\backslash$times $\backslash )$ & $\backslash (0\backslash$checkmark $\backslash )\backslash \backslash$

$\backslash$hline & Patent & & $\backslash (360,000\backslash$times $\backslash )$ & $\backslash (0\backslash$checkmark $\backslash )\backslash \backslash$

$\backslash$hline & Goodwill & $-$ & $400,000$ & $\backslash (0\backslash$checkmark $\backslash )\backslash \backslash$

$\backslash$hline & Equity investment & $-$v & $\backslash (0\backslash$checkmark $\backslash )$ & $1,100,000\backslash (\backslash$times $\backslash )\backslash \backslash$

$\backslash$hline $\backslash$multirow$[$t$]\{3\}\{*\}\{[$D$]\}$ & Operating expenses & $-$v & $1,950,000$ x & $\backslash (0\backslash$checkmark $\backslash )\backslash \backslash$

$\backslash$hline & PPE, net & $-$v & $\backslash (0\backslash$checkmark $\backslash )$ & $20,000\backslash \backslash$

$\backslash$hline & Patent & & $\backslash (0\backslash$checkmark $\backslash )$ & $\backslash (30,000\backslash$checkmark $\backslash )\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$