Assume that Chapman Company acquied Abernethy's common stock for $500,000 in cash. As of January 1, 2011, Abernethy's land had a fair value of $90,000, its buildings were valued $160,000, and its equipment was appraised at $18,000. Chapman uses this ewuity method for this investment. Prepare consolidation worksheet entries for December 31,2011 and December 31, 3012