Kaye Company acquired 100% of Fiore Company on January 1, 2021. Kaye paid $1,000 excess consideration over book value, which is being amortized at $20 per year. There was no goodwill in the combination. Fiore reported net income of $400 in 2021 and paid dividends of $100.Assume the initial value method is used. In the year subsequent to acquisition, what additional worksheet entry must be made for consolidation purposes that is not required for the equity method? 
Definitions:
Aggregate Economic Rent
The total earnings that factors of production receive over and above their opportunity cost, representing the extra income derived from resource ownership.
Ceteris Paribus
A Latin phrase meaning "all other things being equal," used in economics to isolate the effect of one variable change on an outcome.
Surplus Payments
Payments made above the market price, often by a government to producers, to encourage production or as a form of subsidy.
Economists
Professionals who study and apply theories and concepts related to economies, analyzing trends and advising on economic policy.
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