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1. Prepare the eliminating entries required for the preparation of a
consolidated statements work paper on December 31, 2014, assuming
the use of the cost method.
2. Prepare the eliminating entries required for the preparation of a
consolidated statements work paper on December 31, 2014, assuming
the use of the equity method.
3. Determine the total non-controlling interest that will be reported on
the consolidated balance sheet on December 31, 2014. How does the
non-controlling interest differ between the cost method and the equity
method?