this consolidated table is not correct because it's not equal in libities and asset dibet and credit account I need correct answer

P 3-5 Prepare a consolidated balance sheet one year after acquisition Adjusted trial balances for Pal and Sor Corporations at December 31, 2011, are as follows (in thousands): (contimed) CHAPTER 3 Pal purchased all the stock of Sor for $800,000 cash on January 1, 2011, when Sor's stockholders' equity consisted of $100,000 capital stock and $180,000 retained earnings. Sor's assets and liabilities were fairly valued except for inventory that was undervalued by $40,000 and sold in 2011 , and plant assets that were undervalued by $80,000 and had a remaining useful life of four years from the date of the acquisition. REQUIRED: Prepare a consolidated balance sheet for Pal Corponation and Subsidiary at December 31, 201 I. Consolidation Statement as on December 31, 2011